CLA-2-48:RR:NC:SP:234 F80341
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 December 3, 1999, you requested a tariff classification ruling.
A sample package containing ten “3-Panel Long Johns Gift Tags” (# 92800-P) was submitted and is being returned to you as requested. Each tag is a piece of stiff paper which has been printed and die-cut to resemble an object such as a Christmas stocking or reindeer. (The printing appears to have been done by a lithographic process.) The center area is captioned with the words “To” and “From,” followed by blank spaces intended for completion by the user (gift giver). However, the tag is tabbed and folded so as to conceal the captioned area. The latter can be exposed to view by “pulling open” (unfolding) the article. In folded condition, each tag measures roughly 2¾” x 3¾”.
The applicable subheading for the #92800-P 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. For the remainder of 1999, the rate of duty will be 4.4 cents per kilogram. Effective January 1, 2000, the rate of duty will be 3.5 cents per kilogram.
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 212-637-7060.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division