CLA-2-48:RR:NC:2:234 L88545

Ms. Janet Freese
Paper Magic Group
401 Adams Avenue
Scranton, Pennsylvania
18510

RE: The tariff classification of Item #921461, “Strung Santa Hat w/Buttons”, from China

Dear Ms. Freese:

In a letter dated October 28, 2005, by Ms. Linda Donovan of your office, your company requested a tariff classification ruling for the referenced article. A sample was submitted, which is being returned, per instruction.

The sample is a retail-packaged set of four (4) Gift Tags, made of paper or paperboard with red textile flocking on one surface, and with seven (7) white plastic buttons attached with glue to each tag. The flocked paper is cut to shape, scored, and folded, so as to resemble a “Santa Claus Hat”. The longest dimension of each folded tag is about 3 ½ “, and it has a width of about 2 ¼”. (The printed package header bears a slightly different Item #: 59214616.)

The applicable subheading for the article described, will be 4821.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard labels of all kinds, whether or not printed: Other (than printed): Other (than self-adhesive). 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