N003247 N0 Ruling Active

The tariff classification of plastic letters from China.

Issued December 6, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3919.90.5060

Headings: 3919

Product description

The submitted sample consists of a flat sheet of 100 percent polyvinyl chloride (PVC) with stamped and cut letters. Each item as sold is limited to one size of letters. Each stamped vinyl sheet is coated with adhesive on one side and backed with a protective paper sheet. Your letter of inquiry states that these letters are ideal for indoor or outdoor use on a variety of surfaces. They are waterproof, washable and permanent and are designed for use in homes, offices and schools for signs, posters, storage boxes and classroom projects. The three items for which you requested a ruling are listed below: 9721500-US – 1” Helvetica Letters, color black 9721000-US – 1” Helvetica Letters, color red 9721100-US – 1” Helvetica Letters, color blue

CBP rationale

The applicable subheading for the self-adhesive plastic sheets of letters will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), 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

N003247 December 6, 2006 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Mr. Carl A. Luther Staples 500 Staples Drive Framingham, MA 01702 RE: The tariff classification of plastic letters from China. Dear Mr. Luther: In your letter dated November 10, 2006, you requested a tariff classification ruling. The submitted sample consists of a flat sheet of 100 percent polyvinyl chloride (PVC) with stamped and cut letters. Each item as sold is limited to one size of letters. Each stamped vinyl sheet is coated with adhesive on one side and backed with a protective paper sheet. Your letter of inquiry states that these letters are ideal for indoor or outdoor use on a variety of surfaces. They are waterproof, washable and permanent and are designed for use in homes, offices and schools for signs, posters, storage boxes and classroom projects. The three items for which you requested a ruling are listed below: 9721500-US – 1” Helvetica Letters, color black 9721000-US – 1” Helvetica Letters, color red 9721100-US – 1” Helvetica Letters, color blue The applicable subheading for the self-adhesive plastic sheets of letters will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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