The tariff classification of paper gift tags from China.

NY J81892 March 19, 2003 CLA-2-48:RR:NC:SP:234 J81892 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 #921147 gift tag was submitted for our examination and is being returned to you as requested. It is a rectangular white paper card measuring approximately 1¾” x 4½”. One side is blank, while the other is printed with a design and also laminated with a thin, clear plastic overlay. The printing appears to have been done using a process other than lithography. A short length of elastic cord (wrapped with silver-colored tinsel) is tied on through a hole near the top, and will serve to facilitate attaching the card to a wrapped package. You indicate that the tags will be imported in plastic retail boxes containing 10 pieces each, and will be principally used as Christmas gift tags. The applicable subheading for the #921147 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