L83936 L8 Ruling Active

The tariff classification of the "Super Cool Foam Art" set from China.

Issued April 20, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3919.90.5060

Headings: 3919

Product description

The “Super Cool Foam Art” set consists of a foam plastic base, foam stickers and three tubes of glitter glue. The foam stickers are self-adhesive, and they come in various sizes and shapes. They are designed to be placed on the foam base to create the picture outlined on the foam base. The set is packaged for retail sale, and the items within it are classified together as a set. The essential character is imparted by the foam stickers. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the Super Cool Foam Art set will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls…other…other.

Full text

NY L83936 April 20, 2005 CLA-2-39:RR:NC:SP:221 L83936 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Super Cool Foam Art” set from China. Dear Ms. Aldinger: In your letter dated April 4, 2005, you requested a tariff classification ruling. A sample was provided with your letter. The “Super Cool Foam Art” set consists of a foam plastic base, foam stickers and three tubes of glitter glue. The foam stickers are self-adhesive, and they come in various sizes and shapes. They are designed to be placed on the foam base to create the picture outlined on the foam base. The set is packaged for retail sale, and the items within it are classified together as a set. The essential character is imparted by the foam stickers. As you requested, the sample will be returned. The applicable subheading for the Super Cool Foam Art set will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls…other…other. The rate of duty will be 5.8 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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