N003248 N0 Ruling Active

The tariff classification of self-adhesive 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) plastic with stamped and cut letters. Each item as sold is limited to one size of letters. The 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 five items for which you requested a ruling are listed below: 9721700-US – 1” Helvetica Letters, color white 9720900-US – 1/2” Helvetica Letters, color black 9720600-US – 2” Gold & Silver Imitation Foil Letters 9722000-US – 2” Helvetica Letters C&N Glitter Asst. Blue/Red/Green 9721200-US – 1” Helvetica Letters C&N Glitter Asst. Blue/ Red/Green

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

N003248 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, 5th Floor West Framingham, MA 01702 RE: The tariff classification of self-adhesive 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) plastic with stamped and cut letters. Each item as sold is limited to one size of letters. The 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 five items for which you requested a ruling are listed below: 9721700-US – 1” Helvetica Letters, color white 9720900-US – 1/2” Helvetica Letters, color black 9720600-US – 2” Gold & Silver Imitation Foil Letters 9722000-US – 2” Helvetica Letters C&N Glitter Asst. Blue/Red/Green 9721200-US – 1” Helvetica Letters C&N Glitter Asst. Blue/ Red/Green 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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