The tariff classification of Decal Transfers, Item No.4425500, from France.

N235229 December 5, 2012 CLA-2-49:OT:RR:NC: 2:234 CATEGORY: Classification TARIFF NO: 4908.10.0000 Donald S. Stein Greenberg Traurig, LLP Attorneys at Law 2101 L Street, NW Suite 1000 Washington, DC 20037 RE: The tariff classification of Decal Transfers, Item No.4425500, from France. Dear Mr. Stein: In your letter dated October 22, 2012, you requested a tariff classification ruling on behalf of your client BIC USA Inc. You submitted a sample of a BIC “Decal Transfer”, which consists of a transparent, lightweight plastic (polyester) film that contains the “BIC” logo. You stated in your letter that the logos are transferred from the film to a BIC pocket lighter by a heated punch that releases the impression on the film to the lighter. The combination of heat and pressure from the punch causes the BIC logo impression to adhere to the lighter. Once the logo is transferred onto the plastic film, the backing is discarded. The decal film is on rolls in vacuum-packed material and placed in a box. The applicable subheading for the decal transfer will be 4908.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transfers (decalcomanias): Transfers (decalcomanias), vitrifiable. The rate of duty will be Free. 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division