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NY L88425




November 3, 2005

CLA-2-48:RR:NC:2:234 L88425

CATEGORY: CLASSIFICATION

TARIFF NO.: 4821.10.4000

Ms. Janet Freese
Paper Magic Group
401 Adams Avenue
Scranton, Pa. 18510

RE: The tariff classification of Item # 921456, “Strung Poinsettia w/Jewels”, from China

Dear Ms. Freese:

In a letter dated October 28, 2005, by Ms. Linda Donovan of your office, your company requested a tariff classification ruling for the referenced article. A sample was submitted, which is being returned, per instruction.

The sample is a retail-packaged set of six (6) Gift Tags, made of paper or paperboard, each consisting of three (3) layers [not four (4) layers, as described in the request letter] die-cut and colored to resemble leaves of a poinsettia plant, super-imposed one upon the other, with three (3) small glass or plastic imitation gemstones glued to the uppermost leaf. The whole is then attached to a rectangular piece of paper or paperboard, on which are printed the words “To” and “From” by what appears to be a non-lithographic process. There is a gold-colored length of braided textile cord threaded through a hole in the bottom-most leaf, to be used to attach the ensemble Gift Tag to a gift. The packaging header bears the item number 59214566.

The applicable subheading for the “Strung Poinsettia w/Jewels” Gift Tags will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard labels of all kinds, whether or not printed: Printed: Other (than by a lithographic process). The rate of duty will be Free.

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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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