863353 86 Ruling Active

The tariff classification of adhesive labels from Taiwan.

Issued May 20, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4821.90.2000, 4821.10.4000

Headings: 4821

Product description

One package contains 1/2 inch, gold-colored paper squares, each of which has been letterpress-printed with a single character, usually a numeral. As is the case with all the other styles, there are several identical sheets of these labels, which are designed to be peeled off their release-paper backings and affixed to any chosen surface.

CBP rationale

The applicable subheading for the above-described style will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed paper labels, other than those printed in whole or in part by a lithographic process. The rate of duty will be 4.2%. The other three styles are not printed and can be described as follows: 3/4 inch disks, plain white paper. 3/4 inch disks, surface-colored paper. 1/2 inch stars, surface-colored paper. The applicable subheading for these unprinted styles will be 4821.90.2000, HTS, which provides for pressure-sensitive paper labels, other than printed.

Full text

NY 863353 MAY 20 1991 CLA-2-48:S:N1:234 863353 CATEGORY: Classification TARIFF NO.: 4821.10.4000; 4821.90.2000 Ms. Cindy Drozdowski Action Industries, Inc. Allegheny Industrial Park Cheswick, Pennsylvania 15024 RE: The tariff classification of adhesive labels from Taiwan. Dear Ms. Drozdowski: In your letter dated May 7, 1991, you requested a tariff classification ruling. The items in question are small cellophane packages of pressure-sensitive adhesive paper labels said to be "perfect identifiers for home, school or office." Although all of the four sample packages submitted are marked with the product number 11483, each one contains a different style. One package contains 1/2 inch, gold-colored paper squares, each of which has been letterpress-printed with a single character, usually a numeral. As is the case with all the other styles, there are several identical sheets of these labels, which are designed to be peeled off their release-paper backings and affixed to any chosen surface. The applicable subheading for the above-described style will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed paper labels, other than those printed in whole or in part by a lithographic process. The rate of duty will be 4.2%. The other three styles are not printed and can be described as follows: 3/4 inch disks, plain white paper. 3/4 inch disks, surface-colored paper. 1/2 inch stars, surface-colored paper. The applicable subheading for these unprinted styles will be 4821.90.2000, HTS, which provides for pressure-sensitive paper labels, other than printed. The rate of duty will be 5.8%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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

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