K83483 K8 Ruling Active

The tariff classification of paper gift tags from China.

Issued March 5, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.10.2000

Headings: 4821

Product description

It is a retail blister pack containing 75 paper gift tags. Each tag is a small paper card (7/8” x 2-7/8” or 2” x 2-7/8”) whose face is printed with a Christmas-related picture or design with adjacent blank spaces captioned with the words “To” and “From.” The printing appears to have been done by a lithographic process. The back of the card is blank.

CBP rationale

The applicable subheading for the #994400 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 K83483 March 5, 2004 CLA-2-48:RR:NC:SP:234 K83483 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, 2004, you requested a tariff classification ruling. A sample identified as item #994400 was submitted for our examination. It is a retail blister pack containing 75 paper gift tags. Each tag is a small paper card (7/8” x 2-7/8” or 2” x 2-7/8”) whose face is printed with a Christmas-related picture or design with adjacent blank spaces captioned with the words “To” and “From.” The printing appears to have been done by a lithographic process. The back of the card is blank. You state that the items will be principally used as Christmas gift tags. The applicable subheading for the #994400 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 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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