K86439 K8 Ruling Active

The tariff classification of printed paper labels and stickers from China.

Issued June 25, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.2040, 4821.10.2000, 4911.99.6000

Headings: 4821, 4911

Product description

Item # 450120 is a retail packet containing 20 “bookplates,” each of which is a 4-1/2” x 2-7/8” pressure-sensitive paper label meant to be applied to a book. The face of each label features a design-printed border and a caption reading “This book belongs to:” or “From the library of:”. A blank space, for entry of a name, follows the caption. The printing on the labels was produced by a lithographic process. Item # 450020 is a retail packet containing 32 lithographically printed “apple name plates,” each of which is a 2¼” x 2¾” pressure-sensitive paper label bearing a cartoon-style picture of a worm peering out from a hole in an apple. A name may be entered in the blank area in the center of the apple. The labels are apparently intended to be affixed to miscellaneous objects to signify ownership, identity or the like.

CBP rationale

The applicable subheading for items 450120 and 450020 will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels, printed in whole or in part by a lithographic process. The applicable subheading for items 456090 and 459020 will be 4911.91.2040, HTS, which provides for printed pictures, designs and photographs … lithographs on paper or paperboard: not over 0. The applicable subheading for item 456080 will be 4911.99.6000, HTS, which provides for other (non-enumerated) printed matter, printed on paper in whole or in part by a lithographic process.

Full text

NY K86439 June 25, 2004 CLA-2-48:RR:NC:SP:234 K86439 CATEGORY: Classification TARIFF NO.: 4821.10.2000; 4911.91.2040; 4911.99.6000 Ms. Michelle Pankan The Paper Magic Group, Inc. 100 North Sixth Street, Suite 899C Minneapolis, MN 55403 RE: The tariff classification of printed paper labels and stickers from China. Dear Ms. Pankan: In your letter dated May 27, 2004, you requested a tariff classification ruling. Five samples were submitted for our examination. Item # 450120 is a retail packet containing 20 “bookplates,” each of which is a 4-1/2” x 2-7/8” pressure-sensitive paper label meant to be applied to a book. The face of each label features a design-printed border and a caption reading “This book belongs to:” or “From the library of:”. A blank space, for entry of a name, follows the caption. The printing on the labels was produced by a lithographic process. Item # 450020 is a retail packet containing 32 lithographically printed “apple name plates,” each of which is a 2¼” x 2¾” pressure-sensitive paper label bearing a cartoon-style picture of a worm peering out from a hole in an apple. A name may be entered in the blank area in the center of the apple. The labels are apparently intended to be affixed to miscellaneous objects to signify ownership, identity or the like. The applicable subheading for items 450120 and 450020 will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels, printed in whole or in part by a lithographic process. The rate of duty will be Free. Item # 456090 is a retail packet containing 192 “happy stars stickers,” each of which is a 5/8”-diameter pressure-sensitive paper disc that has been lithographically printed with a smiley-faced star design. Item # 459020 is a retail packet containing 40 “lemon-scented smile stickers,” each of which is a 1”-diameter, pressure-sensitive paper disc that has been lithographically printed with a yellow and black smiley-face design. The applicable subheading for items 456090 and 459020 will be 4911.91.2040, HTS, which provides for printed pictures, designs and photographs … lithographs on paper or paperboard: not over 0.51 mm in thickness, other than posters. The rate of duty will be Free. Item # 456080 is a retail packet containing 192 “success phrases stickers,” each of which is a 5/8”-diameter, pressure-sensitive paper disc that has been lithographically printed with words of praise or encouragement, e.g., “Way to go!” “Super!” etc. The applicable subheading for item 456080 will be 4911.99.6000, HTS, which provides for other (non-enumerated) printed matter, printed on paper in whole or in part by a lithographic process. 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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