N003604 N0 Ruling Active

The tariff classification of paper gift tags from China

Issued December 18, 2006 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 shape in the form of a toy soldier. It is printed and colored on both sides. Additionally, it is scored and folded with a pop-up feature that allows the figure to sit on a package. A short strip of glue, covered by a paper strip, is put on the bottom of the figure, enabling the tag to be attached to a gift package. Near the figure’s hands is a label printed with the words “To” and “From” in red by what appears to be a lithographic process.

CBP rationale

The applicable subheading for the “Holiday Gift Greeters” gift tags, Item # 925002, will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paper and paperboard labels of all kinds, whether or not printed: printed in whole or in part by a lithographic process.

Full text

N003604 December 18, 2006 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Linda Donovan Attn: Janet Freese Paper Magic Group 401 Adams Ave. Scranton, PA 18510 RE: The tariff classification of paper gift tags from China Dear Ms. Donovan: In your letter dated November 17, 2006 you requested a tariff classification ruling. The ruling was requested on gift tags, identified as “Holiday Gift Greeters”, Item # 925002. A sample of a plastic package containing five identical tags was submitted. Each tag is a die-cut paper shape in the form of a toy soldier. It is printed and colored on both sides. Additionally, it is scored and folded with a pop-up feature that allows the figure to sit on a package. A short strip of glue, covered by a paper strip, is put on the bottom of the figure, enabling the tag to be attached to a gift package. Near the figure’s hands is a label printed with the words “To” and “From” in red by what appears to be a lithographic process. The applicable subheading for the “Holiday Gift Greeters” gift tags, Item # 925002, will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paper and paperboard labels of all kinds, whether or not printed: 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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