The tariff classification of Item # 921462, "Strung Gingerbread Boy Cookie Flocked Gift Tag", from China

NY L88426 November 3, 2005 CLA-2-48:RR:NC:2:234 L88426 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Janet Freese Paper Magic Group 401 Adams Avenue Scranton, Pa. 18510 RE: The tariff classification of Item # 921462, “Strung Gingerbread Boy Cookie Flocked Gift Tag”, from China Dear Ms. Freese: In a letter dated October 28, 2005, by Ms. Linda Donovan of your office, your company requested a tariff classification ruling for the referenced article. A sample was submitted, which is being returned, per instruction. The sample is a retail-packaged set of six (6) Gift Tags, made of paper or paperboard, die-cut to the shape of a gingerbread boy with a brown flocking adhered to the front face, scored and folded to make a “booklet”, on the inside of which are printed the words “To” and “From” by what appears to be lithography. The front face is decorated with two (2) green buttons and three (3) smaller black buttons, and a red textile ribbon glued thereon. A short red textile cord is threaded through a hole at the top of the interior page of the booklet, for use in attaching the Gift Tag to a gift. The article measures about 3 ¾” in length, and is about 3” wide at its furthest extremity. The packaging header bears the item # 59214626, which is slightly different from the item # used in the request letter. The applicable subheading for the Gingerbread Boy Gift tag described 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 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