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

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of gift tags from China

Dear Ms. Aldinger:

In your letter dated August 22, 2008, you requested a tariff classification ruling.

You submitted samples of several gift tags from a collection known as “Valentine Clip Attachment”, RA # 9003202. The samples will be returned to you as you requested. The decorative group of tags is designed to decorate gifts or to be given as gifts. The novelty tags measure approximately 2” x 2” (with an additional 4” in length for bead or ribbon trimmings) and are composed of 6% plastic, 47% paper, 3% metal and 44% polyester. The gift tags come in the styles of “Box of Chocolates”, “Cupid”, “Flower Bouquet”, “Love Letter”, “Smack!” (Lipstick Lips) and Hearts. The tags are designed with beads, bows, gemstones, glitter, ribbons and some include printed words such as Happy Valentine’s Day, Be Mine, For You, Smack!, and Sealed with Love. All of the gift tags are held together by a miniature plastic clothespin that is used to attach them to the gifts.

The applicable subheading for the gift tags will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed by other than 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.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division