This heading covers all varieties of paper and paperboard labels of a kind used for attachment to any type of article for the purpose of indicating its nature, identity, ownership, destination, price, etc. They may be of the stick-on type (gummed or self-adhesive) or designed to be affixed by other means, e.g., string.
These labels may be plain, printed to any extent with characters or pictures, gummed, fitted with ties, clasps, hooks or other fasteners or reinforced with metal or other materials. They may be perforated or put up in sheets or booklets. Self-adhesive printed stickers designed to be used, for example, for publicity, advertising or mere decoration, e.g., "comic stickers" and "window stickers", are excluded (heading 49.11). The heading does not cover "labels" consisting of a relatively strong sheet of base metal covered on one or both sides with a thin sheet of paper, whether or not printed (headings 73.26, 76.16, 79.07, etc., or heading 83.10).Subheading Explanatory Note. Subheading 4821.10 This subheading covers all printed labels regardless of the significance or extent of the printing thereon. Labels printed, for example, with lines or other simple borders or merely incorporating small motifs or other symbols are therefore regarded as "printed" for the purposes of this subheading.
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