The tariff classification of paper gift tags from China

N049773 February 10, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4821.10.4000 Ms. Janet Freese Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of paper gift tags from China Dear Ms. Freese: In your letter dated January 19, 2009, you requested a tariff classification ruling. You submitted a sample designated as Item # 921573, “Accent Gift Tags” for our examination. The item is a tri-fold card made of paper or paperboard which measures approximately 3” (w) x 1/8” (d) x 4” (h). You state in your letter the gift tag design is created by a laser cut process. The left hand flap of the gift tag provides a foil background for the laser-cut design when completely folded and is held in place with a foam adhesive strip. The middle section of the tri-fold card has a laser-cut candle design that is displayed as the cover design when the card is folded for gift giving. The right hand flap of the gift tag has “To” and “From” lines inside the folded card to identify the receiver/giver. The four piece gift tags are packaged for retail sale in a clear cellophane wrapper. The applicable subheading for the paper gift tags will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed by other than a lithographic process. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division