The tariff classification of gift tags from China

N081720 November 25, 2009 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Ms. Linda Donovan Attn: Ms. Janet Freese 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 October 15, 2009, you requested a tariff classification ruling. The ruling was requested on Item #904401, “Disney Magic Movement Backpack Gift Tag”. A sample of Item #904402, “Disney Magic Movement Backpack Gift Tag” was submitted for our examination. It is a two-piece gift tag “packaged for retail sale” in a clear cellophane wrapper with a paperboard hangtag. Item #904402 is a composite item. The gift tags include one paperboard gift tag, lithographically printed, and one plastic gift tag covered on one side with a lenticular material. The gift tags are joined together with a ball chain. The paperboard tag is a rectangular shaped gift tag, lithographically printed with the words “To” and “From” and a snowflake border design. The tag is used to identify the giver and recipient of the gift. The tag measures approximately 2 1/8” x 1” and has a hole-punch at the top to accommodate the ball chain used to facilitate attachment to an article. The plastic tag is an oval shaped backpack gift tag that depicts six “Disney” princesses. The face of the tag is covered with a lenticular material which depicts the “Disney” princesses in alternate views when the gift tag is held at different angles. The gift tag measures approximately 2 1/2” x 3 1/2” and has a hole-punch at the top to accommodate the attached ball chain used to facilitate attachment to a present or a backpack. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. For tariff classification purposes the lithographically printed gift tag will be considered the essential character of Item #904402, “Disney Magic Movement Backpack Gift Tag”. The applicable subheading for Item #904402, “Disney Magic Movement Backpack Gift Tag” will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) printed matter, printed on paper 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