The tariff classification of self-adhesive plastic “Stick ‘n Style” tiles and imitation gemstones from China
Issued February 10, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.4000, 3919.90.5060
Product description
The Stick ‘n Style tiles (Item Sku Number 63412) are composed of ethylene vinyl acetate (EVA) foam plastic. Some of the tiles are coated with polyvinyl chloride (PVC), polyurethane (PU) or EVA in a variety of colors. The tiles are flat and rectangular and measure approximately ¼ inch in both length and width. The tiles are self-adhesive and adhere to a variety of flat surfaces. The tiles are packaged 1,000 to a retail blister pack. The tiles can be used to decorate various objects, such as switch plate covers, jewelry boxes and mirror and picture frames, as illustrated on the packaging. Four other sample packages were provided with your letter. These four packages (Sku Numbers 64358, 63429, 63986 and 63436) consist of self-adhesive imitation faceted and cabochon gemstones of various shapes and colors, including faceted stars, flowers, butterflies and hearts. The imitation gemstones are not flat. Like the tiles above, the gemstones can be used to decorate a variety of objects.
CBP rationale
The applicable subheading for the self-adhesive flat tiles 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…other. The applicable subheading for the plastic imitation gemstones will be 3926.90.4000, HTSUS, which provides for other articles of plastics…imitation gemstones.
Full text
N143382 February 10, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3919.90.5060; 3926.90.4000 Mr. James MacAulay The Orb Factory Ltd. 225 Herring Cove Road Halifax, Nova Scotia, Canada B3P 1L3 RE: The tariff classification of self-adhesive plastic “Stick ‘n Style” tiles and imitation gemstones from China Dear Mr. MacAulay: In your letter dated January 13, 2011, you requested a tariff classification ruling. Samples were provided with your letter. The Stick ‘n Style tiles (Item Sku Number 63412) are composed of ethylene vinyl acetate (EVA) foam plastic. Some of the tiles are coated with polyvinyl chloride (PVC), polyurethane (PU) or EVA in a variety of colors. The tiles are flat and rectangular and measure approximately ¼ inch in both length and width. The tiles are self-adhesive and adhere to a variety of flat surfaces. The tiles are packaged 1,000 to a retail blister pack. The tiles can be used to decorate various objects, such as switch plate covers, jewelry boxes and mirror and picture frames, as illustrated on the packaging. Four other sample packages were provided with your letter. These four packages (Sku Numbers 64358, 63429, 63986 and 63436) consist of self-adhesive imitation faceted and cabochon gemstones of various shapes and colors, including faceted stars, flowers, butterflies and hearts. The imitation gemstones are not flat. Like the tiles above, the gemstones can be used to decorate a variety of objects. The applicable subheading for the self-adhesive flat tiles 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…other. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the plastic imitation gemstones will be 3926.90.4000, HTSUS, which provides for other articles of plastics…imitation gemstones. The rate of duty will be 2.8 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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