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N246787 N2 Ruling Active

The tariff classification of heat transfer decals from Korea.

Issued October 31, 2013 by U.S. Customs and Border Protection.

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N2 N246787 (October 31, 2013)

Tariff classification

HTS codes: 4908.90.0000

Headings: 4908

Product description

The printed images can be transferred on to chosen surfaces by means of pressure and heat, after which the spent carrier sheets can be discarded.

CBP rationale

The applicable subheading for the "heat transfer decals" will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed transfers (decalcomanias), other than vitrifiable.

Full text

N246787 October 31, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4908.90.0000 Ms. DeEtta D. Fennell Hellmann Worldwide Logistics, Inc. 3101 Yorkmont Road, Suite 1800 Charlotte, N.C. 28208 RE: The tariff classification of heat transfer decals from Korea. Dear Ms. Fennell: In your letter dated September 25, 2013, on behalf of your client, CPS Resource, you requested a tariff classification ruling. The samples submitted are rectangular sheets of clear plastic film which have been printed with multicolored product logos and designs such as Coca-Cola, Tupperware, and Disney characters and are intended to be placed onto appliances, containers and the like. The printed images can be transferred on to chosen surfaces by means of pressure and heat, after which the spent carrier sheets can be discarded. The applicable subheading for the "heat transfer decals" will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed transfers (decalcomanias), other than 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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