N022089 N0 Ruling Active

The tariff classification of accent tags from China

Issued February 14, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.10.2000

Headings: 4821

Product description

The items are gift tags designed to be attached to gift packages. The tags measure approximately 3¾” x 5¾” when fully opened. The paper is folded in half to create a card that is blank inside. The front of the card is printed at the bottom with the words “Merry Christmas” and in the center of the card is a small design-printed square that is attached with foam dots. The square has a heart and star ornament design with two small buttons that is embellished with gold “foil” look snowflakes. The card can be attached to gifts with the gold metallic string that is looped through a hole at the top left hand corner of the back cover. There are four gift tags in a clear cellophane bag packaged for retail sale.

CBP rationale

The applicable subheading for the accent tags 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

N022089 February 14, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Janet Freese The Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of accent tags from China Dear Ms. Freese: In your letter dated January 8, 2008, you requested a tariff classification ruling. A sample was submitted for item # 921497, “Quilted Ornaments with Buttons”. The items are gift tags designed to be attached to gift packages. The tags measure approximately 3¾” x 5¾” when fully opened. The paper is folded in half to create a card that is blank inside. The front of the card is printed at the bottom with the words “Merry Christmas” and in the center of the card is a small design-printed square that is attached with foam dots. The square has a heart and star ornament design with two small buttons that is embellished with gold “foil” look snowflakes. The card can be attached to gifts with the gold metallic string that is looped through a hole at the top left hand corner of the back cover. There are four gift tags in a clear cellophane bag packaged for retail sale. The applicable subheading for the accent tags 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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