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NY D82665




October 5, 1998

CLA-2-48:RR:NC:SP:234 D82665

CATEGORY: CLASSIFICATION

TARIFF NO.: 4821.10.2000

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

RE: The tariff classification of printed gift tags, made of paper and metal foil, from England.

Dear Ms. Donovan:

In your letter dated September 21, 1998, you requested a tariff classification ruling.

A sample identified as Item #92400-K was submitted and is being returned to you as requested. It is a retail blister-card package containing an assortment of several "Strung Embossed Gift Tags" intended for use with Christmas presents.

Each tag is a small piece of stiff paper covered on one side with a very thin layer of silver-colored metal foil. The foil, which has a slightly grainy texture, is printed with a picture of either a Christmas tree, a wreath, or a wrapped gift box. In each instance, the tag has been die cut to conform to the shape of the object depicted on the foil.

The opposite side of each tag has a plain white paper surface printed with two parallel lines, above which are blank spaces, presumably for the entry of "To"/"From" gift information. Appearing at the bottom are the words "Heron Arts-England, CTA 220." The lines and wording on this side of the tag appear to have been printed by a lithographic process.

Each tag also includes a loop of red string which runs through a small hole near the top.

The applicable subheading for the above-described gift 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. The rate of duty will be 5.3 cents per kilogram.

We note that the front panel of the sample blister card bears your firm's name and Pennsylvania address, followed by the words, "Made in USA." The references to "England" on the tags themselves cannot be seen unless the sealed package is opened. Assuming the tags will be produced in, and imported from, England, the package will be required to read "Made in England" rather than "Made in USA."

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,

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