The tariff classification of printed paper labels from Canada

NY 808383 March 28, 1995 CLA-2-48:S:N8:234 808383 CATEGORY: Classification TARIFF NO.: 4821.10.4000 Mr. Robert Aube Barcode Masters 11230 119th Street Edmonton, Alberta, Canada T5G 2X3 RE: The tariff classification of printed paper labels from Canada Dear Mr Aube: In your letter dated March 13, 1995, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. The merchandise is printed paper sheets of bar-code labels. The samples represent the product in three stages of production. Sample Number 1 is a photocomposed (printed, not by a lithographic process) sheet of paper, printed with sixty (60) bar-code labels for the use of the University of Alberta Library. Sample Number 2 is the sheet of sample Number 1, with a transparent plastic laminate or covering over the printed labels. Sample Number 3 is the final product: sample number 2 which has had an adhesive applied to its back, has been mounted on an unbleached release paper, and has been "kiss-cut" to provide individual labels. These Photocomposed Barcode Labels are used in libraries. The photocomposition paper (brand name "Barella") is made by L & R Graphics in Canada; while both the laminate and adhesive are made by 3M Canada, Inc. The producer of the release paper is not specified. The applicable tariff provision for the Photocomposed Barcode Labels as described will be 4821.10.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Paper and paperboard label of all kinds, whether or not printed: Printed: Other than by a lithographic process. The general rate of duty will be 3.8 percent. This classification will apply to the product imported in any of the three conditions represented by the samples. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport