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NY J80917

March 11, 2003

CLA-2-39:RR:NC:SP:221 J80917


TARIFF NO.: 3926.40.0000

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

RE: The tariff classification of gift wrap tie-on tags from China.

Dear Ms Donovan:

In your letter dated February 20, 2003, you requested a tariff classification ruling.

Samples were provided with your letter. The gift wrap tags are composed of cellular plastic backed with paper or cardboard. The gift tags are flat and shaped like a snowman. Each tag has a textile string so that it can be attached to a package. The essential character is imparted by the plastic. As you requested, the samples are being returned.

The applicable subheading for the gift wrap tags will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, statuettes and other ornamental articles. The rate of duty will be 5.3 percent 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. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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