The tariff classification of gift-wrap embellishments, of paper and other materials, from China.

NY K82804 February 11, 2004 CLA-2-48:RR:NC:SP:234 K82804 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Ms. Vicki Roye Kuehne & Nagel, Inc. 4985 Outland Center Dr., Suite 101 Memphis, TN 38118 RE: The tariff classification of gift-wrap embellishments, of paper and other materials, from China. Dear Ms. Roye: In your letter dated January 27, 2004, you requested a tariff classification ruling on behalf of Leisure Arts, Inc. (Little Rock, AR). Four samples identified as “Shaker Box Tags to Embellish Gift Wrap” were submitted for our examination. Each is a 2-1/8” x 4-1/4” multicolored paper card having dog-eared corners at one end in addition to a short length of yarn tied through an eyelet. All of the items incorporate decorative stitching as well as metal or plastic ornaments, which are either attached to the surface or held within a clear acetate “window.” The articles appear to be suitable for use primarily as decorations rather than as functional labels, despite their resemblance to the latter. The submitted samples are identified as follows: # 66548 (“It’s a Boy Window”) # 66581 (“Summer Glasses”) # 66582 (“Christmas Stocking”) # 66584 (“Pumpkin Window”) The applicable subheading for all of the above embellishments will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be free. 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