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NY K81322

December 3, 2003
CLA-2-48:RR:NC:SP:234 K81322


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 November 18, 2003, you requested a tariff classification ruling.

A sample identified as item #921507 was submitted for our examination. It is a retail packet of six Christmas gift tags (3 each of 2 designs). The first design is a die-cut paper card (roughly 2¾” x 3½”) resembling a pair of crisscrossed candy canes. It is partially coated with red flock on one side to create a striped appearance. The reverse side is a white paper surface, blank except for the lithographically printed captions “To” and “From.” The tag is also decorated with a green satin bow, and has a short length of red satin ribbon threaded through a hole near the top.

Each tag of the second design is a mobile-like article consisting of an array of three cards (die-cut pieces of paper, roughly 2” x 3½”, each printed to resemble a wrapped, round-shaped peppermint candy), loosely connected to each other with short lengths of thread. The reverse side of the middle card is lithographically printed with the captions “To” and “From.” A short length of red cord has been threaded through a hole in the top card.

The applicable subheading for the #921507 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 current rate of duty is 0.9 cents per kilogram. Effective January 1, 2004, the rate of duty will be free.

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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