G84242 G8 Ruling Active

The tariff classification of paper Christmas gift tags, Item #920140 from China

Issued December 1, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.10.4000

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 a glove or a stocking. The opposite side of each card 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. A red string is attached to the top of each tag to facilitate attachment to a gift package. In a phone conversation on November 28, 2000, you informed us that the tags were not lithographically printed.

CBP rationale

The applicable subheading for the item #920140 gift tags, will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, .

Full text

PD G84242 December 1, 2000 CLA-2.1B:FO:E14 CATEGORY: Classification TARIFF NO.: 4821.10.4000 Ms. Linda Donovan Assistant Product Manager Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of paper Christmas gift tags, Item #920140 from China Dear Ms. Donovan: In your letter dated November 8, 2000, you requested a tariff classification ruling. The ruling request identified the item as, "10 count Strung Foil Leaf Nouveau Coulers Gift Tags." A sample package of "10 Strung Gift Tags" (#920140) was submitted and will not be returned as you 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 a glove or a stocking. The opposite side of each card 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. A red string is attached to the top of each tag to facilitate attachment to a gift package. In a phone conversation on November 28, 2000, you informed us that the tags were not lithographically printed. The applicable subheading for the item #920140 gift tags, will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, . . . printed other than by a lithographic process. The rate of duty will be 1.7% ad valorem. 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. Sincerely, Angela E. Ryan Port Director Detroit

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