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NY L81696

January 14, 2005

CLA-2-48:RR:NC:SP:234 L81696


TARIFF NO.: 4821.10.2000

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

RE: The tariff classification of printed paper gift tags from China.

Dear Ms. Donovan:

In your letter dated January 3, 2005, you requested a tariff classification ruling.

A sample package of six identical “snowman w/bag gift tags” (Item # 921431) was submitted for our examination. Each is a 2-1/4” x 3-3/8” paper card whose face features a large blank area, captioned with the words “To” and “From,” surrounded by a decorative printed border. The reverse side of the card is completely blank. Each card has been slipped into a miniature brown paper bag (slightly larger than the card itself) having a decorative, printed-paper snowman cutout affixed to it. The entire article (i.e., the tag in the bag) is apparently designed to be attached to a gift package for presentation to a recipient. The printing on the article appears to have been produced by a lithographic process.

The applicable subheading for the #921431 tag/bag sets 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 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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