CLA-2-48:OT:RR:NC:2:234
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 19, 2009, you requested a tariff classification ruling.
A sample designated as Magic Movement Gift Tags, Item # 921591, was submitted for our examination. It is a retail packet of two, three-dimensional gift tags on a chain. The rectangular printed gift tags measure approximately 3” (w) x 3 ¾” (h) covered on one side with a lenticular material depicting a penguin, wrapped in a scarf, increasing in size with the words “Happy Holidays!” The reverse side is printed with a greeting that reads “Surround yourself with the Christmas spirit” and the captions “To” and “From”. A ball-link chain has been looped through a hole at the top left hand corner of each card. You state that the items will be principally used as Christmas gift tags.
The applicable subheading for the gift tags will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: printed in whole or in part by a lithograph 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