The tariff classification of paper gift tags from China.

NY J87928 August 28, 2003 CLA-2-48:RR:NC:SP:234 J87928 CATEGORY: Classification TARIFF NO.: 4821.10.2000 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 August 7, 2003, you requested a tariff classification ruling. A sample identified as item #999873 was submitted for our examination. It is a large retail blister pack containing an assortment of 101 paper gift tags, most of which are either self-adhesive or strung to permit easy attachment to packages. The tags are in various die-cut shapes, and are decorated with printing, glitter and/or stamping foil. Most are captioned with the words “To” and “From.” The printing on the articles appears to have been done by a lithographic process. You state that the items will be principally used as Christmas gift tags. The applicable subheading for the #999873 gift tag assortment 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