The tariff classification of Gift Tags from China, Item #992960-ATBJ.

NY J87661 August 1, 2003 CLA-2-48:RR:NC:2:234 J87661 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Linda Donovan Assistant Product Manager, Gift Tags Paper Magic Group 401 Adams Avenue Scranton, Pennsylvania 18510 RE: The tariff classification of Gift Tags from China, Item #992960-ATBJ. Dear Ms. Donovan: In your letter dated July 22, 2003, you requested a tariff classification ruling for the referenced merchandise. A sample was submitted, which will be returned, as requested. The sample is a packaged set of 100 Gift Tags, designated “Special Times ™”, consisting of 69 “Peel N’ Stick Gift Tags” and 31 “Deluxe Gift Tags”. All are of paper or paperboard; some are trimmed with what is described as “foil”, and many are printed with the words “To” and “From” on their outer surfaces, visible through the transparent packaging. This product is treated as “goods put up in sets for retail sale”, and is classifiable in a single provision, derived from the components which give the set its essential character: the 69 “Peel N’ Stick Gift Tags”. The applicable subheading for the “Special Times ™” set, item #992960-ATBJ, will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be 0.9 cents per kilo. 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