Android 2.3, code named Gingerbread, is the final "phone only" release of the Android operating system. Some tablets do run modified versions of the OS, but Gingerbread wasn't designed for them. Android 4.0 integrates the tablet (3.x) and phone codelines.
Only use this tag when your question is truly specific to Gingerbread. For example, it's appropriate to use when asking about a Gingerbread feature, but not when asking about a device hardware issue unaffected by the OS (even you're using Gingerbread on that device!).
Don't ask when your device will be updated to Gingerbread or if it supports Gingerbread; refer to this question instead!