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NY K81323

December 3, 2003
CLA-2-48:RR:NC:SP:234 K81323


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 #921614 was submitted for our examination. It is a retail packet of eight “shimmering gift tags on chain.” Each is a die-cut paper card, roughly 2” x 3½”, covered on one side with a thin layer of metallized plastic printed to depict either a colored light bulb or a star. The reverse side is mostly a blank white paper surface, but is lithographically printed with the captions “To” and “From.” A small loop of ball-link chain has been threaded through a hole near the top of each card. You state that the items will be principally used as Christmas gift tags.

The applicable subheading for the #921614 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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