The tariff classification of paper gift tags from China.
Issued December 5, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4821.10.2000
Headings: 4821
Product description
It is a retail packet containing eight multi-layered, printed paper gift tags designed for use at Christmastime. One side of each tag is blank except for the captions “To” and “From.” The opposite side features a sliding, windowed facing that, when manually moved, reveals a changing printed design incorporating words of seasonal cheer. The printing appears to have been done by a lithographic process. Each tag measures roughly 3” x 3”, and has a short length of red cord tied on through a hole near the top.
CBP rationale
The applicable subheading for the #921407 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 K81418 December 5, 2003 CLA-2-48:RR:NC:SP:234 K81418 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 #921407 was submitted for our examination. It is a retail packet containing eight multi-layered, printed paper gift tags designed for use at Christmastime. One side of each tag is blank except for the captions “To” and “From.” The opposite side features a sliding, windowed facing that, when manually moved, reveals a changing printed design incorporating words of seasonal cheer. The printing appears to have been done by a lithographic process. Each tag measures roughly 3” x 3”, and has a short length of red cord tied on through a hole near the top. The applicable subheading for the #921407 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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