CLA-2-48:RR:NC:SP:234 K88436

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

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

Dear Mr. Maher:

In your letter dated August 4, 2004, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.

A sample identified as style # 9228 “decorative gift tags” was submitted for our examination and is being returned to you as requested. It is a retail packet containing an assortment of 9 paper tags in various shapes and sizes. Each tag is made of a few layers of colored paper and is punched with a small hole at one end. Some of the tags also incorporate decorative stitching.

The applicable subheading for the # 9228 tags will be 4821.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels … other (than certain enumerated kinds). 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