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L88545 L8 Ruling Active

The tariff classification of Item #921461, "Strung Santa Hat w/Buttons", from China

Issued November 3, 2005 by U.S. Customs and Border Protection.

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L8 L88545 (November 3, 2005)

Tariff classification

HTS codes: 4821.90.4000

Headings: 4821

Product description

The sample is a retail-packaged set of four (4) Gift Tags, made of paper or paperboard with red textile flocking on one surface, and with seven (7) white plastic buttons attached with glue to each tag. The flocked paper is cut to shape, scored, and folded, so as to resemble a “Santa Claus Hat”. The longest dimension of each folded tag is about 3 ½ “, and it has a width of about 2 ¼”. (The printed package header bears a slightly different Item #: 59214616.)

Full text

NY L88545 November 3, 2005 CLA-2-48:RR:NC:2:234 L88545 CATEGORY: Classification TARIFF NO.: 4821.90.4000 Ms. Janet Freese Paper Magic Group 401 Adams Avenue Scranton, Pennsylvania 18510 RE: The tariff classification of Item #921461, “Strung Santa Hat w/Buttons”, from China Dear Ms. Freese: In a letter dated October 28, 2005, by Ms. Linda Donovan of your office, your company requested a tariff classification ruling for the referenced article. A sample was submitted, which is being returned, per instruction. The sample is a retail-packaged set of four (4) Gift Tags, made of paper or paperboard with red textile flocking on one surface, and with seven (7) white plastic buttons attached with glue to each tag. The flocked paper is cut to shape, scored, and folded, so as to resemble a “Santa Claus Hat”. The longest dimension of each folded tag is about 3 ½ “, and it has a width of about 2 ¼”. (The printed package header bears a slightly different Item #: 59214616.) The applicable subheading for the article described, will be 4821.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard labels of all kinds, whether or not printed: Other (than printed): Other (than self-adhesive). 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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