CLA-2-48:OT:RR:NC:1:130
Mr. Vincent Barone
Clasquin USA, Inc.
10 5th Street, Suite 401
Valley Stream, New York 11581
RE: The tariff classification of a paper hangtags embedded with flower seeds, from the United Kingdom
Dear Mr. Barone:
In your letter, dated November 12, 2020, you requested a tariff classification ruling on behalf of your client, Mon Coeur Bebe, LLC. The ruling was requested for paper hangtags embedded with wildflower seeds. Images were submitted for our review.
The item under consideration is printed paper hangtags. The paper from which the tags are made is embedded with a mixture of wildflower seeds. The hangtags may or may not be attached to garments at the time of importation. The hangtags are lithographically printed with the Mon Coeur Bebe trademark and marketing information. After domestic retail sale, the consumer may choose to “plant” the hangtag and grow wildflowers from the embedded seeds.
In your letter, you suggest that the hangtags are classifiable in subheading 1209.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Seeds, fruits and spores of a kind used for sowing: Seeds of herbaceous plants cultivated principally for their flowers: Other. We disagree. At time of importation, the primary purpose of the hangtags is to communicate marketing information related to a garment. The paper is not merely employed as a convenient means of conveying seeds and growing flowers. The consumer may not even opt to “plant” the hangtag and cultivate the flowers. The Explanatory Notes to the Harmonized System for heading 4821 provide that “(t)his heading covers all varieties of paper and paperboard labels of a kind used for attachment to any type of article for the purpose of indicating its nature, identity, ownership, destination, price, etc.” The instant paper hangtags are printed to indicate information about the garment to which they are or will be attached. The presence of the seeds is an enhancement of the paper hangtag. As such, we find that the hangtags are labels of heading 4821.
The applicable subheading for the paper hangtags embedded with wildflower seeds will be 4821.10.2000, HTSUS, which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be free.
In your request, you also seek advice as to whether the hangtags must be separately classified when imported attached to the garments. General Rule of Interpretation 5(b), HTSUS, provides that
…packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
Hangtags are a variety of packing material that is not suitable for repetitive use and is of a kind normally used for packing garments. Therefore, if the tags are imported already attached to the garments, then they are classifiable with the garments, not separately.
The importation of the merchandise discussed in this ruling may be subject to regulations administered by the U.S. Department of Agriculture (USDA). Inquiries may be directed to that agency at the following location: USDA A.P.H.I.S., PPQ 4700 River Road Riverdale, MD 20737 Tel. 301-851-2046
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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division