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 904201, “Magic Movement Bookmark Gift Tags”. A sample of the “Magic Movement Bookmark Gift Tags” was submitted for our examination. There are two bookmark gift tags “packaged for retail sale” in a clear cellophane wrapper with a paperboard hangtag. The articles are made of plastic, rectangular in shape and measure approximately 6” x 1 ¾”. The bookmarks are covered on one side with a lenticular material and printed with the words MERRY CHRISTMAS on a blue snowflake background. The words alternate in a multicolor blend of red, green and white to create a moving design when the items are held at different angles. The reverse side of the tags is blank white, printed in black ink with the words "To" and "From". The articles are hole-punched at the top, with a white string threaded through it, to facilitate attachment to a gift.
The applicable subheading for the bookmark 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.
Robert B. Swierupski
National Commodity Specialist Division