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NY J85887

July 22, 2003

CLA-2-48:RR:NC:SP:234 J85887


TARIFF NO.: 4821.10.2000

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

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

Dear Ms. Donovan:

In your letter dated June 27, 2003, you requested a tariff classification ruling.

A sample package of 4 identical #921171 Christmas gift tags was submitted for our examination. Each is a paper card, roughly 2½” x 3”, that has been die-cut, and coated with red flock on one side, to resemble a coat for Santa Claus. The “coat” is additionally trimmed with a few strips of white pile fabric. The reverse side of the card is largely blank white paper, but bears lithographically printed captions reading “To” and “From.” A miniature wire clothes hanger, which is attached to the top of the card, adds a whimsical touch and can be used to facilitate attachment to a gift package.

The applicable subheading for the #921171 tags will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labelsprinted 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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