CLA-2-48:RR:NC:SP:234 J81891

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

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

Dear Ms. Donovan:

In your letter dated February 28, 2003, you requested a tariff classification ruling.

A sample identified as a #921142 gift tag was submitted for our examination and is being returned to you as requested. It is a round, white paper card measuring approximately 3” in diameter. One side is blank, while the other is printed in metallic red with a design resembling that of a ball-type Christmas tree ornament. The printing appears to have been done using a stamping-foil process. A short length of metallic red cord, which will facilitate attaching the card to a wrapped package, is tied on through a hole at the top. You indicate that the tags will be imported in plastic retail boxes containing 10 pieces each, and will be principally used as Christmas gift tags.

The applicable subheading for the #921142 tags will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed paper and paperboard labels. The rate of duty will be 0.4%.

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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity Specialist Division