J80913 J8 Ruling Active

The tariff classification of paper or paperboard Christmas Gift Tags from China

Issued February 27, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.10.2000

Headings: 4821

Product description

The sample is a set of 10 gift tags, packaged in a 2 piece PVC rigid box, bearing your item number 921103, and designated “Double Strung Tall Gold Tags”. The tags are made of paper or paperboard, covered on one face with gold colored foil or metallic ink. On five of the tags the gold colored face is printed with 3 stylized “snowflakes”. On the other five tags the gold colored face is printed “Merry Christmas”. All ten tags are white on the reverse face, with the words “To” and “From” printed in black, by what appears to be a lithographic process. All ten tags are hole-punched at one end, and a 9” string is threaded into the hole, for use in attaching the tags to wrapped gift packages. The tags measure about 4 ½” x 1 ¾”.

Full text

NY J80913 February 27, 2003 CLA-2-48:RR:NC:2:234 J80913 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Linda Donovan Assistant Project Manager, Gift Tags Paper Magic Group 401 Adams Avenue Scranton, Pennsylvania 18510 RE: The tariff classification of paper or paperboard Christmas Gift Tags from China Dear Ms. Donovan: In your letter dated February 20, 2003 you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested. The sample is a set of 10 gift tags, packaged in a 2 piece PVC rigid box, bearing your item number 921103, and designated “Double Strung Tall Gold Tags”. The tags are made of paper or paperboard, covered on one face with gold colored foil or metallic ink. On five of the tags the gold colored face is printed with 3 stylized “snowflakes”. On the other five tags the gold colored face is printed “Merry Christmas”. All ten tags are white on the reverse face, with the words “To” and “From” printed in black, by what appears to be a lithographic process. All ten tags are hole-punched at one end, and a 9” string is threaded into the hole, for use in attaching the tags to wrapped gift packages. The tags measure about 4 ½” x 1 ¾”. The applicable subheading for the Item 921103, as described, will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be 0.9 cents per kilo. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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