The tariff classification of paperboard hang tag from China

N280918 December 2, 2016 CLA-2-48:OT:RR:NC:3:230 CATEGORY: Classification; Marking TARIFF NO.: 4821.10.4000 Ms. Kelly Price Infinity Global 501 Bridge Street Danville, VA 24541 RE: The tariff classification of paperboard hang tag from China Dear Ms. Price: In your letter, dated July 29, 2016, you requested a classification ruling. The ruling was requested for a paperboard hang tag. A sample of the hang tag was submitted for our review and will be retained for reference. The article is identified as item M15832 – Brahmin Hang Tag. The product is a screen-printed, paperboard hang tag measuring 1 1/2" wide by 3 3/8” high. The tag is printed with text and is intended to be attached to a Brahmin brand handbag or other leather item after importation. The hang tag will be attached to the leather goods after importation and prior to retail sale. The tag is intended to be removed and discarded by the consumer. The applicable subheading for the paperboard hang tag 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: Other. The rate of duty will be free. In your letter, you request a country of origin marking ruling. You provide no information regarding origin or manufacturing, other than to state that the country of origin of the hang tag is China. Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If the paperboard hang tags are fully manufactured in China, they are to be marked “Made in China” or “Product of China”. Because the hang tags will be combined with leather goods after importation, 19 CFR 134.14 governs country of origin marking. Sections (a) and (b) of 19 CFR 134.14 instruct that the labels must be individually marked with the country of origin. Section (b) specifically states “Labels and similar articles so marked that the name of the country of origin of the label or article is visible after it is affixed to another article in this country shall be marked with additional descriptive words such as “Label made (or printed) in (name of country)” or words of similar meaning. In accordance with these sections, the hang tags must each be individually marked with the country of origin. 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 https://hts.usitc.gov/current. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division