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NY N003608

December 15, 2006



TARIFF NO.: 4821.10.2000

Ms. Linda Donovan
Attn: Janet Freese
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of gift tags from China.

Dear Ms. Freese:

In your letter dated November 17, 2006, you requested a tariff classification ruling.

A sample of the item was submitted, examined and disposed of. The item, “Jingle Bell Elf Shoe”, item # 921476, consists of six identical gift tags made of paper or paperboard, measuring 4-1/4” x 1 1/2", in a plastic retail package. Each gift tag is in the form of a flattened elf shoe with string laces. It has a small metal bell at the tip of the toe, and a string for attachment to a gift package. On the back of the tag is printed the words “To” and “From” on what would be the sole of a shoe.

The applicable subheading for the gift tags will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Paper and paperboard labels of all kinds, whether or not printed: printed in whole or in part by a lithographic process. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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