K81321 K8 Ruling Active

The tariff classification of paper gift tags from China.

Issued December 1, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.10.2000

Headings: 4821

Product description

It is a retail packet of six die-cut, 5-panel paper gift tags that are folded accordion style. Each card is partially coated with decorative red flock, and is also lithographically printed with the captions “To” and “From.” A length of red string is tied onto the upper left corner.

CBP rationale

The applicable subheading for the #921404 tags will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels printed in whole or in part by a lithographic process.

Full text

NY K81321 December 1, 2003 CLA-2-48:RR:NC:SP:234 K81321 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 November 18, 2003, you requested a tariff classification ruling. A sample identified as item #921404 was submitted for our examination. It is a retail packet of six die-cut, 5-panel paper gift tags that are folded accordion style. Each card is partially coated with decorative red flock, and is also lithographically printed with the captions “To” and “From.” A length of red string is tied onto the upper left corner. You state that the items will be principally used as Christmas gift tags. The applicable subheading for the #921404 tags will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels printed in whole or in part by a lithographic process. The current rate of duty is 0.9 cents per kilogram. Effective January 1, 2004, the rate of duty will be free. 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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