United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY G84242

December 1, 2000



TARIFF NO.: 4821.10.4000

Ms. Linda Donovan
Assistant Product Manager
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of paper Christmas gift tags, Item #920140 from China

Dear Ms. Donovan:

In your letter dated November 8, 2000, you requested a tariff classification ruling.

The ruling request identified the item as, "10 count Strung Foil Leaf Nouveau Coulers Gift Tags."

A sample package of "10 Strung Gift Tags" (#920140) was submitted and will not be returned as you requested. Each tag is a die-cut piece of stiff paper (roughly 2¾ x 3¾") that has been printed and foil stamped on one side to resemble a glove or a stocking. The opposite side of each card is blank except for the words "To" and "From," each followed by a space in which a name is to be entered by the user. A red string is attached to the top of each tag to facilitate attachment to a gift package. In a phone conversation on November 28, 2000, you informed us that the tags were not lithographically printed.

The applicable subheading for the item #920140 gift tags, will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, . . . printed other than by a lithographic process. The rate of duty will be 1.7% ad valorem.

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.


Angela E. Ryan
Port Director

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