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NY J82727

March 28, 2003

CLA-2-48:RR:NC:SP:234 J82727


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 March 19, 2003, you requested a tariff classification ruling.

A sample identified as item #999773-ATCO (Costco Specialty Gift Tags) was submitted for our examination and is being returned to you as requested. It is a large, tray-like retail package containing an assortment of 60 paper gift tags (3 each of 20 different styles). The tags are in various die-cut shapes, some folded, others not. The faces of all of them are decorated with printing, glitter, stamping foil and/or attachments of paper or fabric. The interiors and backs are blank, although some are captioned with the words “To” and “From.” The printing on the articles appears to have been done by a lithographic process. You state that the items will be principally used as Christmas gift tags, and we note that most styles have tied-on, gold-colored strings to facilitate attachment to wrapped packages.

The applicable subheading for the #999773-ATCO gift tag assortment will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels, printed 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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