K88440 K8 Ruling Active

The tariff classification of die-cut, pressure-sensitive paper lettering from China.

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

Tariff classification

HTS codes: 4823.90.6600

Headings: 4823

Product description

It is a cellophane retail packet containing an assortment of die-cut, pressure-sensitive paper shapes mounted on an 8¾” x 11” sheet of release paper. The shapes, which are surface colored, represent letters of the alphabet as well as numerals. The packaging indicates that they are intended for use in personalizing scrapbooks and photo albums.

CBP rationale

The applicable subheading for the # 9421 “creative sticker letters” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) coated paper, cut to size or shape, and articles of coated paper.

Full text

NY K88440 August 25, 2004 CLA-2-48:RR:NC:SP:234 K88440 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of die-cut, pressure-sensitive paper lettering from China. Dear Mr. Maher: In your letter dated August 4, 2004, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc. A sample identified as style # 9421 “creative sticker letters” was submitted for our examination and is being returned to you as requested. It is a cellophane retail packet containing an assortment of die-cut, pressure-sensitive paper shapes mounted on an 8¾” x 11” sheet of release paper. The shapes, which are surface colored, represent letters of the alphabet as well as numerals. The packaging indicates that they are intended for use in personalizing scrapbooks and photo albums. The applicable subheading for the # 9421 “creative sticker letters” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) coated paper, cut to size or shape, and articles of coated paper. 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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