The tariff classification of paper gift tags from China

N049863 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 # 997002, “Tree Package” for our examination. The sample contains twenty-four gift tags, made of paper or paperboard, in eight colored patterns. The paper gift tags measure approximately 2 inches in diameter, when folded, and there is a single hole punch with a metallic string for attachment to a gift. The folded tags are surface colored and designed as holiday ornaments with a repetitive pattern that is accented with jewel-like embellishments. The inside of each tag has a blank space inside for an entry by the giver. The items are put up “for retail sale” in a flat “clamshell” package shaped like a “tree”. The applicable subheading for the design printed 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