CLA-2-48:OT:RR:NC:N5:130
Ms. Jacquelyn Votra
Trans-Border Global Freight Systems
2103 Route 9,
Round Lake, NY 12151
RE: The tariff classification of paper tags from India
Dear Ms. Votra:
In your letter, dated October 16, 2023, you requested a binding classification ruling on behalf of your client, Cleaner’s Supply, Inc. The request sought the tariff classification of paper tags. Product information and photos were submitted for our review.
The products under consideration, identified as “grading tags”, are paper tags with an attached plastic clip. The overall tag measures 7/8” x 3.25”. The paper portion of the tag measures 2.5” x 7/8” and is glued to the plastic clip portion that measures 7/8” x 7/8”. The clip is the type typically used to close a plastic bag of sliced bread, also commonly called a “bread clip”, “bread tag”, “bread tie”, or other similar names. You indicate product numbers GRA100BL - Grading Tags Blue, GRA100GN – Grading Tags Green, GRA100GY – Grading Tags Grey, GRA100LA – Grading Tags Lavender, GRA100OR – Grading Tags Orange, GRA100PK – Gradings Pink, GRA100RE – Grading Tags Red, GRA100TN – Grading Tags Tan, GRA100WH – Grading Tags White, and GRA100YE – Grading Tags Yellow are all the same except for the paper color, which allows for a color-coded identification system. You state that the grading tags are sold to laundromats and/or dry cleaners where the tags can be affixed to metal hangers by the plastic clips, and the paper portion of the tag allows for handwritten information for labeling purposes.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs). While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The Explanatory Notes (ENs) to Heading 4821 provides that the heading “covers all varieties of paper and paperboard labels of a kind used for attachment to any type of article for the purpose of indicating its nature, identity, ownership, destination, price, etc. They may be of the stick-on type (gummed or self-adhesive) or designed to be affixed by other means, e.g., string.” This describes the instant labels. The ENs continue that the “labels may be plain, printed to any extent with characters or pictures, gummed, fitted with ties, clasps, hooks or other fasteners or reinforced with metal or other materials.” Therefore, the ENs permit that plain labels fitted with plastic clips are classifiable in heading 4821.
You suggest that the product is classifiable in 3923.50.0000 or 3926.90.9985, HTSUS. We disagree. The language of the ENs provides that it is more specifically classifiable in heading 4821.
The applicable subheading for the grading tags will be 4821.90.4000, HTSUS, which provides for Paper and paperboard labels of all kinds, whether or not printed: Other: Other. 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 https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division