J80919 J8 Ruling Active

The tariff classification of paper gift tags from China.

Issued March 10, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.10.2000

Headings: 4821

Product description

It is a retail package of 8 identical luggage-tag shaped paper cards measuring approximately 3” x 3¼”. One side of each card is lithographically printed with the words “To” and “From,” followed by blank spaces. The other side is ornamented with a small amount of glued-on artificial holly. A short length of red string, suitable for attaching the card to a package, is tied on through a small hole near the top.

CBP rationale

The applicable subheading for the #921104 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 J80919 March 10, 2003 CLA-2-48:RR:NC:SP:234 J80919 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 February 20, 2003 you requested a tariff classification ruling. A sample identified as item #921104 was submitted and is being returned to you as requested. It is a retail package of 8 identical luggage-tag shaped paper cards measuring approximately 3” x 3¼”. One side of each card is lithographically printed with the words “To” and “From,” followed by blank spaces. The other side is ornamented with a small amount of glued-on artificial holly. A short length of red string, suitable for attaching the card to a package, is tied on through a small hole near the top. You state that these products will be principally used as Christmas gift tags. The applicable subheading for the #921104 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 0.9 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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