CLA-2-48:RR:NC:SP:234 D83258

Ms. Linda Donovan
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of gift tags from China.

Dear Ms. Donovan:

In your letter dated October 1, 1998, you requested a tariff classification ruling.

A sample identified as item #92100-M, "Gift Tag/Folder with mini clothespin" was submitted and is being returned to you as requested. It is a folded paper card, 3" x 3 3/4" in the closed position, whose face is printed with a Christmas message and related pictures. (The printing appears to have been done by a non-lithographic process.) The interior and back are blank, suitable for writing "To/From" information and the like. Accompanying the card is a miniature, spring-type clothespin intended to facilitate attachment to a gift package.

The item will be imported and sold in retail blister packs containing four or six tags each.

The applicable subheading for the #92100-M printed gift tags with mini clothespins will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, printed other than by a litho-graphic process. The rate of duty will be 2.5%.

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 212-466-5733.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division