B88493 B8 Ruling Active

The tariff classification of printed plastic stickers from Taiwan.

Issued August 29, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.4040

Headings: 4911

Product description

Each "deco" consists of a small round piece of plastic film printed with a representation of a smiling face. The printed face is covered with a convex, transparent hard-plastic overlay. The back side is coated with a pressure-sensitive adhesive, thus allowing the article to be affixed to clothing, book bags, book covers, lunch boxes, etc. as a decorative accessory. The item will be imported in various sizes. (Some of the submitted samples are about 11 mm in diameter and 1.6 mm thick; others are about 22 mm by 1.8 mm.)

CBP rationale

The applicable subheading for the "Smiley Stick-On Decos" will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs.

Full text

NY B88493 August 29, 1997 CLA-2-49:RR:NC:SP:234 B88493 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Lori Aldinger Rite Aid Corporation PO Box 3165 Harrisburg, PA 17105 RE: The tariff classification of printed plastic stickers from Taiwan. Dear Ms. Aldinger: In your letter dated July 25, 1997, you requested a tariff classification ruling. Samples identified as "Smiley Stick-On Decos" (Item #972759) were submitted and will be retained for reference. Each "deco" consists of a small round piece of plastic film printed with a representation of a smiling face. The printed face is covered with a convex, transparent hard-plastic overlay. The back side is coated with a pressure-sensitive adhesive, thus allowing the article to be affixed to clothing, book bags, book covers, lunch boxes, etc. as a decorative accessory. The item will be imported in various sizes. (Some of the submitted samples are about 11 mm in diameter and 1.6 mm thick; others are about 22 mm by 1.8 mm.) The applicable subheading for the "Smiley Stick-On Decos" will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 2.2%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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