10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of "Cool Foam Poster Art Kits" from China.
Issued March 7, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N023830 (March 7, 2008)
Tariff classification
HTS codes: 3919.90.5060
Headings: 3919
Product description
Each kit consists of a foam plastic base, foam stickers and one tube 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 kits are packaged for retail sale, and the items within each kit are classified together as a set. The essential character is imparted by the foam stickers. The samples are being returned as you requested.
CBP rationale
The applicable subheading for the Cool Foam Poster Art Kits 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
N023830 March 7, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Ms. Kathleen Root Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of “Cool Foam Poster Art Kits” from China. Dear Ms. Root: In your letter dated February 21, 2007, on behalf of Big Lots Stores Inc., you requested a tariff classification ruling. Five sample Cool Foam Poster Art Kits, item #AB6017, were provided with your letter. Each kit consists of a foam plastic base, foam stickers and one tube 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 kits are packaged for retail sale, and the items within each kit are classified together as a set. The essential character is imparted by the foam stickers. The samples are being returned as you requested. The applicable subheading for the Cool Foam Poster Art Kits 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
More rulings on the same tariff codes
The tariff classification of acrylic sheets and self-adhesive acrylic sheets from South Korea. Correction to Ruling Number N361182
The tariff classification of self-adhesive vinyl sticker sets from China
The tariff classification of acrylic sheets and self-adhesive acrylic sheets from South Korea
The tariff classification of a self-adhesive polyvinyl chloride (PVC) gel mat from the Philippines
The tariff classification of self-adhesive printed plastic label from China
The tariff classification of plastic shims from China
The tariff classification of a printed self-adhesive plastic label from China
The tariff classification of self-adhesive plastic shapes from Mexico
The tariff classification of printed self-adhesive vinyl bib numbers and helmet stickers from Canada
The tariff classification of printed self-adhesive vinyl stickers from Poland
Follow N023830
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.