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The tariff classification of gift tags from China.
Issued October 20, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D83259 (October 20, 1998)
Tariff classification
HTS codes: 4821.90.4000
Headings: 4821
Product description
Each is a folded paper card, 3" x 3 3/4" in the closed position, whose surface-colored face is adorned with a permanently-attached ornament made of fabric and other materials. The colors and ornaments are suggestive of the Christmas season. The interiors and backs of the cards are totally blank. These items, which are intended to be written upon (i.e., with "To/From" information) and taped or otherwise fastened to gift packages, will be imported and sold in retail blister packs containing four tags each.
CBP rationale
The applicable subheading for the #92000 folded gift tags will be 4821.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, other than printed, other than pressure-sensitive.
Full text
NY D83259 October 20, 1998 CLA-2-48:RR:NC:SP:234 D83259 CATEGORY: Classification TARIFF NO.: 4821.90.4000 Ms. Linda Donovan Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of gift tags from China. Dear Ms. Donovan: In your letter dated October 1, 1998, you requested a tariff classification ruling. Samples identified as #92000 "Hand Crafted Gift Folders" (Christmas gift tags) were submitted and are being returned to you as requested. Each is a folded paper card, 3" x 3 3/4" in the closed position, whose surface-colored face is adorned with a permanently-attached ornament made of fabric and other materials. The colors and ornaments are suggestive of the Christmas season. The interiors and backs of the cards are totally blank. These items, which are intended to be written upon (i.e., with "To/From" information) and taped or otherwise fastened to gift packages, will be imported and sold in retail blister packs containing four tags each. The applicable subheading for the #92000 folded gift tags will be 4821.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, other than printed, other than pressure-sensitive. The rate of duty will be 1.8%. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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