CLA-2-48:RR:NC:SP:234 K83482

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 20, 2004, you requested a tariff classification ruling.

A sample identified as item #994613 was submitted for our examination. It is a retail blister pack containing 15 self-stick paper gift tags. Each tag is a 2-1/8” x 3” paper card whose face is printed with a Christmas-related cartoon-style picture with adjacent blank spaces captioned with the words “To” and “From.” The printing appears to have been done by a lithographic process. The back of the card is blank, but incorporates a band of pressure-sensitive adhesive protected by a peel-off strip of release paper. You state that the items will be principally used as Christmas gift tags.

The applicable subheading for the #994613 tags will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels 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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity Specialist Division