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NY F81477




January 13, 2000

CLA-2-48:RR:NC:SP:234 F81477

CATEGORY: CLASSIFICATION

TARIFF NO.: 4821.90.4000

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 21, 1999, you requested a tariff classification ruling.

A sample packet containing ten gift tags (#92600-P) was submitted and is being returned to you as requested. Each tag is a die-cut paper shape (representing either a reindeer or a Christmas tree), roughly 2¾” x 3½” in size. The tag is composed of two adhering layers of paper, one corrugated and the other smooth. Both layers are colored throughout the mass (red for the reindeer and green for the tree) but not printed. A red string is attached to the top of each tag to facilitate attachment to a gift package.

The applicable subheading for the #92600-P gift tags will be 4821.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds, other than printed, other than pressure-sensitive. The rate of duty will be 1.2%.

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,

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