L81684 L8 Ruling Active

The tariff classification of printed paper gift tags from China.

Issued January 18, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.10.2000

Headings: 4821

Product description

Each tag is a die-cut paper card, measuring roughly 2” x 3½”, in the shape of a Santa Claus figure whose likeness is printed on one side. The opposite side is largely blank, but bears the printed captions “To” and “From.” A short length of gold-colored string has been looped through a hole near the top of the card. The printing on the article appears to have been produced by a lithographic process. Portions of the printed depiction of Santa are, in addition, coated with iridescent glitter. Each tag is individually packed in a miniature envelope made of translucent paper.

CBP rationale

The applicable subheading for item #921437 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 L81684 January 18, 2005 CLA-2-48:RR:NC:SP:234 L81684 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Linda Donovan Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of printed paper gift tags from China. Dear Ms. Donovan: In your letter dated January 3, 2005, you requested a tariff classification ruling. A sample retail package containing six identical “strung gift tags with vellum envelope” (Item # 921437) was submitted for our examination. Each tag is a die-cut paper card, measuring roughly 2” x 3½”, in the shape of a Santa Claus figure whose likeness is printed on one side. The opposite side is largely blank, but bears the printed captions “To” and “From.” A short length of gold-colored string has been looped through a hole near the top of the card. The printing on the article appears to have been produced by a lithographic process. Portions of the printed depiction of Santa are, in addition, coated with iridescent glitter. Each tag is individually packed in a miniature envelope made of translucent paper. The applicable subheading for item #921437 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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