CLA-2-48:RR:NC:SP:234 J81885
Ms. Linda Donovan
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510
RE: The tariff classification of paper gift tags from China.
Dear Ms. Donovan:
In your letter dated February 28, 2003, you requested a tariff classification ruling.
A sample identified as a #921135 Christmas gift tag was submitted for our examination and is being returned to you as requested. It is a luggage-tag shaped paper card measuring approximately 3” x 3¼”. One side is blank (white), while the other exhibits a solid, metallic green coloration. A short length of textile ribbon, which will facilitate attaching the card to a wrapped package, is tied on through a hole at one end. You indicate that the tags will be imported in plastic retail boxes containing 10 pieces each.
The applicable subheading for the #921135 tags will be 4821.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds…other (than certain enumerated types). The rate of duty will be 0.3%.
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