The tariff classification of decalcomanias, from Korea

NY C88987 June 16, 1998 CLA-2-49:RR:NC:2:234 C88987 CATEGORY: Classification TARIFF NO.: 4908.10.0000 Mr. Thurston C. LeVay President Glass Instruments, Inc. 2285 East Foothill Boulevard Pasadena, California 91107-3687 RE: The tariff classification of decalcomanias, from Korea Dear Mr. LeVay: In your letter dated May 29, 1998, to the Customs Service office in Los Angeles, you requested a tariff classification ruling for certain decalcomanias, to be imported from Korea. A sample was not received. The merchandise consists of printed decorative matter, formed from special colored inks on a paper base, commonly known as decals (decalcomania). The inks are made of ceramic materials so that after the decal has been physically transferred to a glass object, it may be "fired" in a furnace at high temperature to cause the ceramic ink to be fused to the surface of the glass, effecting a permanent decorative design. The applicable subheading for this product will be 4908.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Transfers (decalcomanias), vitrifiable. The rate of duty is 7.9 cents per kilogram, plus 2.1 percent ad valorem. 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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division