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NY J83643

April 23, 2003

CLA-2-48:RR:NC:2:234 J83643


TARIFF NO.: 4821.10.2000

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

RE: The tariff classification of Christmas Gift Tags, Item # 927500 –PTTM, from China

Dear Ms. Donovan:

In your letter dated April 11, 2003, you requested a tariff classification ruling for the referenced merchandise.

A sample was submitted, which will be retained for reference. It is a set of 15 paper gift tags, packaged in a poly bag with header, which reads, “Artis ® 15 Deluxe Gift Tags, $ 4.50”.

The tags are of paper or paperboard, die-cut into the shape of, and printed with, three decorated Christmas trees, measuring 8 3/8” x 3 ¾” in its largest dimensions, folded twice to create a three-leaf folder. The printing appears to be lithographic. One of the faces of the folder is, additionally, printed “To” and “From”. While there is no visible means of attachment, these folders do appear to be intended for attachment to a gift.

The applicable subheading for the product described will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be 0.9 cents per kilo.

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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