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N022090 N0 Ruling Active

The tariff classification of gift tags from China

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

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N0 N022090 (February 14, 2008)

Tariff classification

HTS codes: 4821.10.2000

Headings: 4821

Product description

The multicolored snowflake design-print accent tag measures approximately 4” x 2½” and is made of a die-cut, design printed, coated paper. There is a coordinated blue paper square in the center that is held on with foam dots and a white, design-cut paper snowflake embellished with glitter attached with a ¼” metal rivet. A 9½” ribbon has been tied through two small holes at the top of the tag for hanging. There are four accent 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, printed in whole or in part by a lithographic process.

Full text

N022090 February 14, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Janet Freese Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of gift tags from China Dear Ms. Freese: In your letter dated January 8, 2008, you requested a tariff classification ruling. A sample was submitted of item # 921492, “Die-Cut Grommet Snowflake” accent tags. The multicolored snowflake design-print accent tag measures approximately 4” x 2½” and is made of a die-cut, design printed, coated paper. There is a coordinated blue paper square in the center that is held on with foam dots and a white, design-cut paper snowflake embellished with glitter attached with a ¼” metal rivet. A 9½” ribbon has been tied through two small holes at the top of the tag for hanging. There are four accent 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, 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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