The tariff classification of paper gift tags from China.

NY J81890 March 17, 2003 CLA-2-48:RR:NC:SP:234 J81890 CATEGORY: Classification TARIFF NO.: 4821.10.4000 Ms. Linda Donovan Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of paper gift tags from China. Dear Ms. Donovan: In your letter dated February 28, 2003, you requested a tariff classification ruling. A sample identified as a #921163 gift tag was submitted for our examination and is being returned to you as requested. It is a white paper card measuring approximately 1¾” x 4½”. One side is blank, while the other is printed with a design and also decorated with a slightly raised paper ornament with an affixed rhinestone. The printing appears to have been done using a process other than lithography. A short length of string, suitable for attaching the card to a wrapped package, is tied on through a metal grommet at one end. You indicate that the tags will be imported in plastic retail boxes containing 6 pieces each, and will be principally used as Christmas gift tags. The applicable subheading for the #921163 tags will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed paper and paperboard labels. The rate of duty will be 0.4%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division