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NY N003611

December 12, 2006



TARIFF NO.: 4821.10.2000

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

RE: The tariff classification of paper gift tags from China

Dear Ms. Donovan:

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

A sample of the product to be classified, identified as the “Holiday Button Wreath Accent Gift Tags”, item # 921477, was submitted. The sample consists of six identical gift tags in a plastic retail package. Each tag is in the form of a card, made of paper or paperboard, measuring 2-7/8” x 3-3/4” in the folded state. The card has a red string attached enabling it to be tied to a gift package. The front and back of the card are printed green. The front has a die-cut circular opening in the middle with a red bow attached underneath. A wreath decoration composed of colored buttons is glued on the inside of the card, positioned so that it shows through the opening in the front. Underneath the wreath, the words “To” and “From” are printed in red, by what appears to be a lithographic process.

The applicable subheading for the “Holiday Button Wreath Accent Gift Tags”, item # 921477, 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.

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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