A83381 A8 Ruling Active

The tariff classification of printed paper labels from the Dominican Republic.

Issued May 14, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.10.4000, 4821.10.2000

Headings: 4821

Product description

All of the labels appear to be of a kind intended to be attached to garments destined for retail sale. The "waistband ticket (men's pants)," which measures 1 1/2" x 3 7/8", is printed with the phrase, "Top Quality Value Casual Pant," followed by a specific waist/inseam size combination. The "waistband ticket (children's pants)" is essentially the same, except that its printing consists of your firm's logo, a specific size designation, and the phrase "100% Cotton...Garment Washed." The "backpocket flasher (men's pants)" is a 4 3/4" square with a large tab extending from its top edge. It bears the phrases, "Top Quality Value Casual Pant," and "100% Cotton." The "backpocket flasher (children's pants)" is similar, but bears a large logo against a background repetitively printed with your firm's name and the word "Casuals." You note that although the submitted samples represent the named items, "the print may vary in some cases."

CBP rationale

The applicable subheading for all of the above-described "tickets" and "flashers," if printed in whole or in part by a lithographic process, will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels printed by said process. the applicable subheading will be 4821.10.4000, HTS, which provides for other printed paper and paperboard labels.

Full text

NY A83381 May 14, 1996 CLA-2-48:RR:NC:GI:234 A83381 CATEGORY: Classification TARIFF NO.: 4821.10.2000; 4821.10.4000 Mr. Mario J. Arrue Top Kid's Inc. P.O. Box 519 Caguas, Puerto Rico 00726 RE: The tariff classification of printed paper labels from the Dominican Republic. Dear Mr. Arrue: In your letter dated February 21, 1996, on behalf of Industria Grafica del Cibao, S.A. (Santiago, Dominican Republic), you requested a tariff classification ruling. Samples of four types of printed labels, all composed of stiff, scored paper or paperboard, were submitted and will be retained for reference. All of the labels appear to be of a kind intended to be attached to garments destined for retail sale. The "waistband ticket (men's pants)," which measures 1 1/2" x 3 7/8", is printed with the phrase, "Top Quality Value Casual Pant," followed by a specific waist/inseam size combination. The "waistband ticket (children's pants)" is essentially the same, except that its printing consists of your firm's logo, a specific size designation, and the phrase "100% Cotton...Garment Washed." The "backpocket flasher (men's pants)" is a 4 3/4" square with a large tab extending from its top edge. It bears the phrases, "Top Quality Value Casual Pant," and "100% Cotton." The "backpocket flasher (children's pants)" is similar, but bears a large logo against a background repetitively printed with your firm's name and the word "Casuals." You note that although the submitted samples represent the named items, "the print may vary in some cases." The applicable subheading for all of the above-described "tickets" and "flashers," if printed in whole or in part by a lithographic process, will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels printed by said process. The rate of duty will be 7 cents per kilogram. If the printing is done entirely by a non-lithographic process, the applicable subheading will be 4821.10.4000, HTS, which provides for other printed paper and paperboard labels. The rate of duty will be 3.4%. Articles classifiable under subheadings 4821.10.2000 and 4821.10.4000, HTS, which are products of the Dominican Republic are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. 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 (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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