G84103 G8 Ruling Active

The tariff classification of paper gift tags from China.

Issued December 4, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.10.2000

Headings: 4821

Product description

Each tag is a die-cut piece of stiff paper (roughly 3” x 3½”) that has been printed and foil stamped on one side to resemble an object such as a Christmas tree or a ball-type Christmas tree ornament. 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 gold-colored string is attached to the top of each tag to facilitate attachment to a gift package.

CBP rationale

The applicable subheading for the #920120 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.

Full text

NY G84103 December 4, 2000 CLA-2-48:RR:NC:SP:234 G84103 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 November 8, 2000, you requested a tariff classification ruling. A sample package of ten “Strung Foil Leaf Mistletoe Gift Tags” (#920120) was submitted and is being retained for reference. Each tag is a die-cut piece of stiff paper (roughly 3” x 3½”) that has been printed and foil stamped on one side to resemble an object such as a Christmas tree or a ball-type Christmas tree ornament. 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 gold-colored string is attached to the top of each tag to facilitate attachment to a gift package. The applicable subheading for the #920120 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. 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

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