K88751 K8 Ruling Active

The tariff classification of paper labels from China.

Issued September 13, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.10.4000

Headings: 4821

Product description

It is a retail packet containing 4 paper tags, each measuring 1¼” x 2¾”. Each tag is made of a few overlapping layers of paper and is punched with a small hole at one end. The face of each tag bears printed wording (“Name,” “Weight,” “Length,” “Time and Date,” respectively) that appears to have been produced by a non-lithographic process. A blank area, suitable for the written entry of appropriate information, appears below the printed wording. The back of each tag incorporates a small affixed piece of foam adhesive tape. The items are evidently designed to be used as labels in photo albums, scrapbooks or the like.

CBP rationale

The applicable subheading for the # 9487 stickers will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels … Printed: Other (than printed in whole or in part by a lithographic process).

Full text

NY K88751 September 13, 2004 CLA-2-48:RR:NC:SP:234 K88751 CATEGORY: Classification TARIFF NO.: 4821.10.4000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of paper labels from China. Dear Mr. Maher: In your letter dated August 17, 2004, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc. A sample identified as style # 9487 “baby boy self-adhesive handmade dimensional stickers” was submitted for our examination and is being returned to you as requested. It is a retail packet containing 4 paper tags, each measuring 1¼” x 2¾”. Each tag is made of a few overlapping layers of paper and is punched with a small hole at one end. The face of each tag bears printed wording (“Name,” “Weight,” “Length,” “Time and Date,” respectively) that appears to have been produced by a non-lithographic process. A blank area, suitable for the written entry of appropriate information, appears below the printed wording. The back of each tag incorporates a small affixed piece of foam adhesive tape. The items are evidently designed to be used as labels in photo albums, scrapbooks or the like. The applicable subheading for the # 9487 stickers will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels … Printed: Other (than 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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