CLA-2-48:RR:NC:SP:234 G89929
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 April 6, 2001, you requested a tariff classification ruling.
A sample identified as “Peel ’N Stick Gift Tags” (#906050) was submitted and is being returned to you as requested. It is a retail “clamshell” package containing 50 white, pressure-sensitive paper labels mounted on a roll of release paper. Each 1” x 3” label is printed with a Christmas/winter design, accompanied by the words “To” and “From,” followed by spaces for the entry of names. The printing appears to have been done by a letterpress process.
The applicable subheading for the #906050 gift tags will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed paper and paperboard labels. The rate of duty will be 1.3%.
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