L81698 L8 Ruling Active

The tariff classification of gift tags from China.

Issued January 13, 2005 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 identical articles, each a 2½”-diameter paper disc having a short length of textile ribbon threaded through a hole near the top edge. One side of the disc is blank except for the printed captions “To” and “From.” The other side, which is covered by a clear, slightly raised, hard-plastic “bubble,” is printed with a winter scene incorporating affixed, printed-paper cutouts. There are also some loose plastic sequins enclosed within the sealed space between the printed-paper scene and its plastic “bubble” cover. All of the printing on the article appears to have been produced by a lithographic process.

CBP rationale

The applicable subheading for the #921441 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 L81698 January 13, 2005 CLA-2-48:RR:NC:SP:234 L81698 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Linda Donovan Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of gift tags from China. Dear Ms. Donovan: In your letter dated January 3, 2005, you requested a tariff classification ruling. A sample identified as “6-Count Strung Snowglobe Gift Tags” (Item # 921441) was submitted for our examination. It is a retail packet of six identical articles, each a 2½”-diameter paper disc having a short length of textile ribbon threaded through a hole near the top edge. One side of the disc is blank except for the printed captions “To” and “From.” The other side, which is covered by a clear, slightly raised, hard-plastic “bubble,” is printed with a winter scene incorporating affixed, printed-paper cutouts. There are also some loose plastic sequins enclosed within the sealed space between the printed-paper scene and its plastic “bubble” cover. All of the printing on the article appears to have been produced by a lithographic process. The applicable subheading for the #921441 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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