The tariff classification of gift tags from China

N052202 March 3, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Linda Donovan Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of gift tags from China Dear Ms. Donovan: In your letter dated February 11, 2009, you requested a tariff classification ruling. You submitted a sample designated as Item #921596, “Light Up” Gift Tags for our examination. The gift tag pockets a string and light mechanism on the front cover that operates by pressing a contact point on the lower right hand corner. The blinking lights flash through a pinhole design on the face of the tag. The gift tag measures approximately 3” x 4” when folded and depicts a Santa Claus balancing gifts and a teddy bear on the face of the card. The folded gift tag opens inside to the printed words “May your Christmas be merry and bright!” and separate To/From lines. On the upper left hand corner of the tag there is a gold string threaded through a hole for attachment to an article. There is one gift tag per package sealed in a polybag with a paperboard header. The applicable subheading for the gift tag will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard labels…printed in whole or in part by 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