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NY K81427

December 5, 2003
CLA-2-48:RR:NC:SP:234 K81427


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 20, 2003, you requested a tariff classification ruling.

A sample identified as item #921611 was submitted for our examination. It is a retail packet containing six “comical character” paper gift tags designed for use at Christmastime. Each tag consists of two or three die-cut pieces of stiff, printed paper attached to each other with metal grommets that act as movable joints. Three of the tags are shaped/printed to resemble reindeer, while the other three represent Santa Claus. Each tag measures roughly 3” x 3”, and has a back that is blank except for the captions “To” and “From.” The printing appears to have been done by a lithographic process. Each tag also features a short length of red cord tied on through a hole near the top.

The applicable subheading for the #921611 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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