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NY J87935

September 2, 2003

CLA-2-48:RR:NC:SP:234 J87935


TARIFF NO.: 4821.10.2000; 3926.90.9880

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

RE: The tariff classification of paper gift tags imported on plastic store displays, from China.

Dear Ms. Donovan:

In your letter dated August 8, 2003, you requested a tariff classification ruling.

A sample identified as a #903004 “jumbo gift tag” was submitted for our examination and is being returned to you as requested. The sample is an irregularly shaped sheet of stiff paper, roughly 4½” x 6½”, divided into two sections that can be torn apart from each other by means of perforations provided for that purpose.

The lower section is a gift tag printed and foil-stamped on its face to resemble a fish wearing a Santa Claus hat. The reverse side of the tag is largely blank, but is printed with the captions “To” and “From.” The printing appears to have been done by a lithographic process. The tag also incorporates a small punch-out hole, presumably provided to allow the user to thread a string through it, if desired, to facilitate attachment to a package.

The upper section of the sample serves as a slotted retail “header card” for the gift tag immediately below it. It is printed with product identification, price (for single tag), bar code, country of origin, manufacturer and retailer information.

The above-described items will be imported on 12-count “clipstrips,” which are hooked strips of plastic (approximately 1½ inches wide by 2 feet long) designed to be hung from a store rack or shelf to hold and display 12 pieces of the product for individual retail sale. Since the “clipstrips” are store displays rather than ordinary packaging, they will be classified separately.

The applicable subheading for the #903004 gift tags 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.

The applicable subheading for the “clipstrips” will be 3926.90.9880, HTS, which provides for other (non-enumerated) articles of plastics. The rate of duty will be 5.3%.

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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