Tariff classification of self-adhesive paper stickers packaged with footwear from China, Hong Kong or Taiwan.

HQ 954576 March 30, 1994 CLA-2 CO:R:C:T 954576 ch CATEGORY: Classification Linda Lui Nu Shoes, Incorporated 29 West 56th Street New York, New York 10019 Re: Tariff classification of self-adhesive paper stickers packaged with footwear from China, Hong Kong or Taiwan. Dear Ms. Lui: This is in response to your letter of June 16, 1993, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for certain self-adhesive paper stickers packaged with children's shoes. A sample was provided to this office for examination. FACTS: The submitted sample is a sheet of printed self-adhesive paper stickers from China, Hong Kong or Taiwan. The stickers contain cartoon representations of elves, animals and children. They will be imported in a box containing a pair of children's shoes. The stickers may be affixed to corresponding pictures printed on the inside lid of the shoe box. ISSUE: What is the proper tariff classification for the printed stickers? LAW AND ANALYSIS: In Headquarters Ruling Letter (HRL) 953472, dated March 21, 1994, we addressed the proper classification of a printed leaflet and a business reply mail card packaged with certain footwear. We concluded that the printed matter could not be classified with the footwear as a set put up for retail sale or a composite article, pursuant to General Rule of Interpretation (GRI) 3(b). In addition, we determined that the literature did not constitute packing materials of GRI 5(b). Therefore, the printed matter and the footwear were properly classified separately. However, because the literature was merely an incidental or immaterial component of the merchandise, did not enhance the value of the footwear and had no commercial purpose in relation to the footwear, we determined that it was de minimis. Consequently, the printed matter was disregarded for classification purposes (Cf. this conclusion did not affect the appraisement of the merchandise). For the same reasons, the cartoon stickers in this case are to be disregarded for classification purposes. We are enclosing a copy of HRL 953472 for your review. HOLDING: The subject merchandise is de minimis and shall be disregarded for classification purposes. Sincerely, John Durant, Director