J83643 J8 Ruling Active

The tariff classification of Christmas Gift Tags, Item # 927500 –PTTM, from China

Issued April 23, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.10.2000

Headings: 4821

Product description

It is a set of 15 paper gift tags, packaged in a poly bag with header, which reads, “Artis ® 15 Deluxe Gift Tags, $ 4.50”. The tags are of paper or paperboard, die-cut into the shape of, and printed with, three decorated Christmas trees, measuring 8 3/8” x 3 ¾” in its largest dimensions, folded twice to create a three-leaf folder. The printing appears to be lithographic. One of the faces of the folder is, additionally, printed “To” and “From”. While there is no visible means of attachment, these folders do appear to be intended for attachment to a gift.

Full text

NY J83643 April 23, 2003 CLA-2-48:RR:NC:2:234 J83643 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Linda Donovan Assistant Product Manager, Gift Tags Paper Magic Group 401 Adams Avenue Scranton, Pennsylvania 18510 RE: The tariff classification of Christmas Gift Tags, Item # 927500 –PTTM, from China Dear Ms. Donovan: In your letter dated April 11, 2003, you requested a tariff classification ruling for the referenced merchandise. A sample was submitted, which will be retained for reference. It is a set of 15 paper gift tags, packaged in a poly bag with header, which reads, “Artis ® 15 Deluxe Gift Tags, $ 4.50”. The tags are of paper or paperboard, die-cut into the shape of, and printed with, three decorated Christmas trees, measuring 8 3/8” x 3 ¾” in its largest dimensions, folded twice to create a three-leaf folder. The printing appears to be lithographic. One of the faces of the folder is, additionally, printed “To” and “From”. While there is no visible means of attachment, these folders do appear to be intended for attachment to a gift. The applicable subheading for the product 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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