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N081717 N0 Ruling Active

The tariff classification of gift tags from China

Issued November 25, 2009 by U.S. Customs and Border Protection.

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N0 N081717 (November 25, 2009)

Tariff classification

HTS codes: 4911.99.6000

Headings: 4911

Product description

There are two, round edge, rectangular gift tags “packaged for retail sale” in a clear cellophane wrapper with a paperboard hangtag. The gift tags are designed to be used as a bookmark. The articles are made of plastic and measure approximately 2 inches x 3 inches. The face of the tag is printed with the words “Happy Holiday!” and depicts a picture of six penguins, in a wintry scene. The reverse sides of the tags are blank and printed with the words “To” and “From”. The gift tags are covered on the face side with a lenticular material that appears to change the quantity of the penguins in the same space when the item is held at different angles. The gift tags are die-cut with a flap that will attach the gift tags to a page in a book. The articles are hole-punched in the left-hand corner to accommodate a short white ribbon and facilitate attachment to a gift.

CBP rationale

The applicable subheading for the bookmark gift tags will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) printed matter, printed on paper in whole or in part by a lithographic process.

Full text

N081717 November 25, 2009 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Ms. Linda Donovan Attn: Ms. Janet Freese 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of gift tags from China Dear Ms. Donovan: In your letter dated October 15, 2009, you requested a tariff classification ruling. The ruling was requested on Item #904203, “Magic Movement Bookmark Gift Tags”. A sample of Item #904204, “Magic Movement Bookmark Gift Tags” was submitted for our examination. There are two, round edge, rectangular gift tags “packaged for retail sale” in a clear cellophane wrapper with a paperboard hangtag. The gift tags are designed to be used as a bookmark. The articles are made of plastic and measure approximately 2 inches x 3 inches. The face of the tag is printed with the words “Happy Holiday!” and depicts a picture of six penguins, in a wintry scene. The reverse sides of the tags are blank and printed with the words “To” and “From”. The gift tags are covered on the face side with a lenticular material that appears to change the quantity of the penguins in the same space when the item is held at different angles. The gift tags are die-cut with a flap that will attach the gift tags to a page in a book. The articles are hole-punched in the left-hand corner to accommodate a short white ribbon and facilitate attachment to a gift. The applicable subheading for the bookmark gift tags will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) printed matter, printed on paper 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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