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NY K82804

February 11, 2004
CLA-2-48:RR:NC:SP:234 K82804


TARIFF NO.: 4823.90.8600

Ms. Vicki Roye
Kuehne & Nagel, Inc.
4985 Outland Center Dr., Suite 101
Memphis, TN 38118

RE: The tariff classification of gift-wrap embellishments, of paper and other materials, from China.

Dear Ms. Roye:

In your letter dated January 27, 2004, you requested a tariff classification ruling on behalf of Leisure Arts, Inc. (Little Rock, AR).

Four samples identified as “Shaker Box Tags to Embellish Gift Wrap” were submitted for our examination. Each is a 2-1/8” x 4-1/4” multicolored paper card having dog-eared corners at one end in addition to a short length of yarn tied through an eyelet. All of the items incorporate decorative stitching as well as metal or plastic ornaments, which are either attached to the surface or held within a clear acetate “window.” The articles appear to be suitable for use primarily as decorations rather than as functional labels, despite their resemblance to the latter. The submitted samples are identified as follows:

# 66582 (“Christmas Stocking”)

The applicable subheading for all of the above embellishments will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. 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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