The tariff classification of printed paper gift tags from China.

NY J85891 July 17, 2003 CLA-2-48:RR:NC:SP:234 J85891 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Linda Donovan Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of printed paper gift tags from China. Dear Ms. Donovan: In your letter dated June 27, 2003, you requested a tariff classification ruling. A sample package of 6 identical “strung fuzzy topped stocking tags” (#921174) was submitted for our examination. Each is a paper card, roughly 1½” x 4”, that has been die-cut and printed (red, green and white, on one side) to resemble a “Christmas stocking.” The top of the “stocking” is additionally decorated with a glued-on tuft of white faux fur. The opposite side of the card is largely blank, but bears lithographically printed captions reading “To” and “From.” An 8”-length of red elastic cord has been looped through a hole near the top of the card. You state that these items will be principally used as Christmas gift tags. The applicable subheading for the #921174 tags will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels…printed in whole or in part by a lithographic process. The rate of duty will be 0.9 cents per kilogram. 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