10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

F80340 F8 Ruling Active

The tariff classification of paper gift tags from China

Issued December 22, 1999 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

F8 F80340 (December 22, 1999)

Tariff classification

HTS codes: 4821.10.2000

Headings: 4821

Product description

Each tag is a die-cut piece of stiff paper (roughly 2¾” x 3¾”) that has been printed and foil-stamped on one side to resemble an object such as a Christmas tree or a gingerbread man. The opposite side is blank except for the words “To” and “From,” each followed by a space in which a name is to be entered by the user. The printing appears to have been done by a lithographic process. A red string is attached to the top of each tag to facilitate attachment to a gift package.

CBP rationale

The applicable subheading for the #92400-P gift tags will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, .

Full text

NY F80340 December 22, 1999 CLA-2-48:RR:NC:SP:234 F80340 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Linda Donovan Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of paper gift tags from China Dear Ms. Donovan: In your letter dated December 3, 1999, you requested a tariff classification ruling. A sample package of 10 “Strung Foil Stitchery Gift Tags” (#92400-P) was submitted and is being returned to you as requested. Each tag is a die-cut piece of stiff paper (roughly 2¾” x 3¾”) that has been printed and foil-stamped on one side to resemble an object such as a Christmas tree or a gingerbread man. The opposite side is blank except for the words “To” and “From,” each followed by a space in which a name is to be entered by the user. The printing appears to have been done by a lithographic process. A red string is attached to the top of each tag to facilitate attachment to a gift package. The applicable subheading for the #92400-P gift tags will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, ... printed in whole or in part by a lithographic process. For the remainder of 1999, the rate of duty will be 4.4 cents per kilogram. Effective January 1, 2000, the rate of duty will be 3.5 cents per kilogram. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow F80340

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.