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NY J81883

March 12, 2003

CLA-2-48:RR:NC:SP:234 J81883


TARIFF NO.: 4821.10.2000

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

RE: The tariff classification of paper gift tags from China.

Dear Ms. Donovan:

In your letter dated February 28, 2003, you requested a tariff classification ruling.

A sample identified as a “double-strung sentiments tag” (item #921159) was submitted for our examination and is being returned to you as requested. It is a 1¾” x 4¾” paper card, blank white on one side and printed on the other with the words “happy holidays” (white characters on a red background). The printing appears to have been done by a lithographic process. The characters of the wording have additionally been coated with glitter. A short length of string, suitable for attaching the tag to a package, has been tied on through a hole (with metal grommet) at one end. This merchandise, which you state will be principally used as Christmas gift tags, will be imported in clear plastic retail boxes containing ten tags each.

The applicable subheading for the #921159 tags will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kindsprinted in whole or in part by a lithographic process. The rate of duty will be 0.9 cents per kilogram.

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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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