CLA-2-48:RR:NC:SP:234 K82699
Ms. Linda Donovan
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510
RE: The tariff classification of self-adhesive, printed paper gift tags from China.
Dear Ms. Donovan:
In your letter dated January 23, 2004, you requested a tariff classification ruling.
A sample identified as item #907002 was submitted for our examination. It is a 5¾” x 9½” pad consisting of several bound sheets of release paper bearing a number of die-cut, pressure-sensitive paper gift tags designed for use during the Christmas/winter season. Each tag is lithographically printed with a foil-accented picture or design accompanied by spaces captioned with the words “To” and “From.”
The applicable subheading for the #907002 tags 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 rate of duty will be free.
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