N226983 N2 Ruling Active

The tariff classification of gel stickers (SKU# 10543101) from China

Issued August 10, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

The gel stickers are die-cut shapes made of a soft jellylike plastic. Their constituency is such that they will stick to a variety of surfaces, such as glass and metal, without the need for adhesive. The gel stickers are imported in retail packages which contain letters and shapes, such as hearts. The letters in one package can be used to create the phrase “Be Mine.” The letters in a second package consist of “X’s” and “O’s.” As you requested, the samples will be returned.

CBP rationale

The applicable subheading for the gel stickers will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles.

Full text

N226983 August 10, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Tonja Davenport Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of gel stickers (SKU# 10543101) from China Dear Ms. Davenport: In your letter dated July 16, 2012, you requested a tariff classification ruling. Samples were provided with your letter. The gel stickers are die-cut shapes made of a soft jellylike plastic. Their constituency is such that they will stick to a variety of surfaces, such as glass and metal, without the need for adhesive. The gel stickers are imported in retail packages which contain letters and shapes, such as hearts. The letters in one package can be used to create the phrase “Be Mine.” The letters in a second package consist of “X’s” and “O’s.” As you requested, the samples will be returned. The applicable subheading for the gel stickers will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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, Thomas J. Russo Director National Commodity Specialist Division

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