CLA-2-48:OT:RR:NC:2:234

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. Donovan:

In your letter dated October 15, 2009, you requested a tariff classification ruling.

The ruling was requested on Item 904301, “Bottle Gift Tags”. A sample of the item was submitted for our examination. The rectangular bottle gift tags are made of paperboard and measure approximately 7” x 2-3/8”. The gift tags are “packaged for retail sale” in a clear cellophane wrapper with a paperboard hangtag. The subject sample is four gift tags embellished with glitter in two holiday designs. You state in your letter that they will be embellished with either glitter or foil. The two holiday designs are a Christmas tree with the words Season’s Greetings along a green colored top and holiday ornaments with the words Merry Christmas along a red colored top. The faces of the tags are printed with the word “From” to identify the giver. The back of the card is blank. The bottle gift tags are designed to slip over the neck of any type of bottle to be ready for holiday gift giving.

The applicable subheading for the bottle 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: 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 Patricia Wilson at (646) 733-3037.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division