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NY N003609




December 12, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4821.10.2000

Ms. Linda Donovan
Attn: Janet Freese
Paper Magic Group
401 Adams Ave.
Scranton, PA 18510

RE: The tariff classification of paper gift tags from China

Dear Ms. Donovan:

In your letter dated November 17, 2006 you requested a tariff classification ruling.

The ruling was requested on gift tags designated “Accent Tags – Beaded Elegance Ornament, Item # 921478.” A sample of a retail package containing six identical tags was submitted. Each tag is made of surface colored paper and die-cut in the shape of a Christmas tree ornament. A ribbon attached at the top enables the tag to be tied to a gift package. The front of the paper ornament is decorated with a beaded snowflake design. The words “To” and “From” are printed on the back, by what appears to be a lithographic process.

The applicable subheading for the “Beaded Elegance Ornament” gift tag, item # 921478, will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paper and paperboard labels of all kinds, whether or not printed: printed in whole or in part 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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