The tariff classification of printed paper stickers from China.

NY I85473 August 30, 2002 CLA-2-49:RR:NC:SP:234 I85473 CATEGORY: Classification TARIFF NO.: 4911.91.4040; 4911.99.8000 Mr. Dennis Shostak Paper Magic Group, Inc. 100 No. Sixth St., Suite 899C Minneapolis, MN 55403 RE: The tariff classification of printed paper stickers from China. Dear Mr. Shostak: In your letter dated August 20, 2002, you requested a tariff classification ruling. Five samples were submitted for our examination. Each is a 5¾” x 9” pad consisting of several bound sheets of release paper bearing a number of die-cut, printed paper stickers. The stickers are self-adhesive (pressure-sensitive), so that they can simply be peeled off their backing and affixed to a chosen surface. Notwithstanding your indication that they are lithographically printed, all of the samples exhibit characteristics of a different, non-lithographic printing process (i.e., letterpress). This ruling is therefore being issued under the assumption that the stickers will be printed by a process other than lithography. The “Animal Pals” stickers (item #9681000) are printed with cartoon-style pictures of animals. There is no textual content. The “Totally Buggy” stickers (item #9681040) are printed with cartoon-style pictures of insects and other small creatures. There is no textual content. The applicable subheading for the #9681000 and #9681040 stickers 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 0.6%. The “Retro Success Sparkle Stickers” (item #458310) are printed with various designs, most of which incorporate wording (e.g., “Good Work,” “Nice Job,” etc.). The “School Time” stickers (item #458240) are printed with various designs and pictures, many of which incorporate wording (e.g., “Happy Birthday,” “School is Cool,” etc.).  The “Bugs & Phrases” stickers (item #458460) are printed with cartoon-style insect pictures, many of which incorporate wording (e.g., “Buzzing Right Along,” “Bee Happy,” etc.). The applicable subheading for the #458310, #458240 and #458460 stickers will be 4911.99.8000, HTS, which provides for other (non-enumerated) printed matter. The rate of duty will be 1%. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division