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J81882 J8 Ruling Active

The tariff classification of paper gift tags from China.

Issued March 12, 2003 by U.S. Customs and Border Protection.

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J8 J81882 (March 12, 2003)

Tariff classification

HTS codes: 4821.90.4000

Headings: 4821

Product description

It is paper card, roughly 2½” x 3” in size, that has been die-cut, colored and glitter-coated (on one side) to resemble a Santa Claus hat. The reverse side is blank (white). A short length of string, suitable for attaching the tag to a package, has been tied on through a hole near the top of the “hat.” This merchandise, which

CBP rationale

The applicable subheading for the #921158 tags will be 4821.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds…other (than certain enumerated kinds).

Full text

NY J81882 March 12, 2003 CLA-2-48:RR:NC:SP:234 J81882 CATEGORY: Classification TARIFF NO.: 4821.90.4000 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 28, 2003, you requested a tariff classification ruling. A sample identified as a #921158 Christmas gift tag was submitted for our examination and is being returned to you as requested. It is paper card, roughly 2½” x 3” in size, that has been die-cut, colored and glitter-coated (on one side) to resemble a Santa Claus hat. The reverse side is blank (white). A short length of string, suitable for attaching the tag to a package, has been tied on through a hole near the top of the “hat.” This merchandise, which you state will be principally used as Christmas gift tags, will be imported in clear plastic retail boxes containing ten tags each. The applicable subheading for the #921158 tags will be 4821.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds…other (than certain enumerated kinds). The rate of duty will be 0.3%. 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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