K84841 K8 Ruling Active

The tariff classification of printed plastic window decorations from Taiwan.

Issued April 16, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.4040

Headings: 4911

Product description

Each sample consists of a 12” x 17” sheet of release paper that bears die-cut shapes of printed, flexible plastic film. The shapes are designed to be peeled off their backing and applied to a window or other non-porous surface, where they will cling via the action of static electricity (no adhesives are present). They subsequently can be removed and reused indefinitely. The item number of each sample is indicated below, followed by its title and a description of the nature of its printed content: 88706700-503, “Heart Wreath”: various “country-accent” designs depicting heart shapes, flowers and foliage. 88706700-504, “Denim Hearts”: several designs meant to resemble patches on denim fabric. 88710000-502, “Foil Funky Hearts”: numerous designs of heart shapes incorporating metallic coloration. 88710000-501, “Foil Modern Flowers”: numerous heart-and-flower designs incorporating metallic coloration. 88716000-501, “Candy Heart”: several heart-shaped designs incorporating glitter.

CBP rationale

The applicable subheading for all of the above window clings 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 K84841 April 16, 2004 CLA-2-49:RR:NC:SP:234 K84841 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Frank Carroll Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of printed plastic window decorations from Taiwan. Dear Mr. Carroll: In your letter dated March 26, 2004, you requested a tariff classification ruling. Five samples identified as static-cling window decorations were submitted for our examination. Each sample consists of a 12” x 17” sheet of release paper that bears die-cut shapes of printed, flexible plastic film. The shapes are designed to be peeled off their backing and applied to a window or other non-porous surface, where they will cling via the action of static electricity (no adhesives are present). They subsequently can be removed and reused indefinitely. The item number of each sample is indicated below, followed by its title and a description of the nature of its printed content: 88706700-503, “Heart Wreath”: various “country-accent” designs depicting heart shapes, flowers and foliage. 88706700-504, “Denim Hearts”: several designs meant to resemble patches on denim fabric. 88710000-502, “Foil Funky Hearts”: numerous designs of heart shapes incorporating metallic coloration. 88710000-501, “Foil Modern Flowers”: numerous heart-and-flower designs incorporating metallic coloration. 88716000-501, “Candy Heart”: several heart-shaped designs incorporating glitter. The applicable subheading for all of the above window clings 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 Free. 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

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