United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J85863 - NY J85909 > NY J85891

Previous Ruling Next Ruling
NY J85891

July 17, 2003

CLA-2-48:RR:NC:SP:234 J85891


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 6 identical “strung fuzzy topped stocking tags” (#921174) was submitted for our examination. Each is a paper card, roughly 1½” x 4”, that has been die-cut and printed (red, green and white, on one side) to resemble a “Christmas stocking.” The top of the “stocking” is additionally decorated with a glued-on tuft of white faux fur. The opposite side of the card is largely blank, but bears lithographically printed captions reading “To” and “From.” An 8”-length of red elastic cord has been looped through a hole near the top of the card. You state that these items will be principally used as Christmas gift tags.

The applicable subheading for the #921174 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

Previous Ruling Next Ruling

See also: