CLA-2-48:S:N8:234 885307
Tompkins & Davidson
One Astor Plaza
1515 Broadway, 43rd Floor
New York, N.Y. 10036
RE: The tariff classification of printed paper gift tags (labels)
from Mexico; American Goods Returned; Packaging; Marking.
Gentlemen:
In your letter dated April 20, 1993, on behalf of your client, Cleo, Inc.
(Memphis, Tennessee), you requested a tariff classification ruling.
A number of samples were submitted and are being returned as requested.
They are various styles and sizes of "gift tags," i.e., slips of stiff paper
which have been lithographically printed with colorful holiday motifs and the
words "To" and "From," accompanied by spaces for the entry of names. Some of the
tags have been further embellished with flock, glitter or stamping foil. Some
incorporate adhesive strips or loops of yarn to facilitate attachment to gifts.
The applicable subheading for the gift tags manufactured in Mexico will be
4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which
provides for paper and paperboard labels of all kinds, printed in whole or in
part by a lithographic process. The duty rate will be 8.8 cents per kilogram.
Articles classifiable under subheading 4821.10.2000, HTS, which are
products of Mexico, are entitled to duty free treatment under the Generalized
System of Preferences (GSP) upon compliance with all applicable regulations.
You also inquired about another scenario in which certain gift tags, fully
printed/manufactured in the United States, will be sent to Mexico in bulk (either
in individual pieces or loosely connected in the form of perforated sheets)
merely to be packaged there and then returned to the U.S. for retail sale. (Your
client contemplates doing this "prior to implementation of full Mexican
production.") You state that "In Mexico, the tags will be separated, if
necessary, and then packaged in blister packs (which will be comprised of U.S.
origin materials, shipped in bulk and cut to finished dimensions in Mexico) in
the same manner as the packaged samples enclosed herewith."
Upon compliance with the documentary requirements of 19 CFR 10.1, the
applicable subheading for the U.S.-made gift tags imported from Mexico, after
being blister-packed there using U.S. materials, will be 9801.00.10, HTS, which
provides for products of the United States when returned after having been
exported, without having been advanced in value or improved in condition by any
process of manufacture or other means while abroad. The rate of duty will be
free.
Finally, we agree with your contention that the U.S.-made gift tags,
inasmuch as they constitute "American Goods Returned," need not be marked with
their country of origin. Furthermore, we concur that your client's "distributor
statement," which appears on the packaging and includes a U.S. address, does not
trigger any special
marking requirements in this situation.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport