CBP Ruling N249829: The tariff classification of a printed “KLIPZ” accessory product from China.

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N2 N249829 (February 6, 2014)

Tariff classification

Headings: 4911

GRI rules applied: GRI 1

Product description

The ruling was requested on a “KLIPZ” accessory product. You submitted a sample for our examination. The item is an orange, brown and green small triangular plastic piece printed with the word “GROOT”. There is a “KLIPZ” logo label sewn onto the bottom. The back of the item has six small pegs which will be used to attach it to other products. The item measures approximately 31/8” (L) x 1” (W). “KLIPZ” accessory products are designed to be worn by children on their backpacks, shoes, and caps. You suggest two possible classifications for this decorative plastic applique: either subheading 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), as other printed matter, or subheading 3926.40, HTSUS, as other articles of plastics...statuettes and other ornamental articles. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Section VII note 2 states, “Except for the goods of heading 3918 or 3919, plastics, rubber and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in chapter 49.” The applique is printed with the name/logo of a comic book character. The applique’s function is strictly decorative. The decorative aspect is imparted by the printed name/logo, with the plastic serving merely as a supporting base. Therefore, this office agrees with your proposed alternate classification in chapter 49.

CBP rationale

The applicable subheading for the “KLIPZ” printed accessory applique will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other.

Full text

N249829 February 6, 2014 CLA-2-49:OT:RR:NC:2: 234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Len Gevertzman Vida Shoes International Inc. 29 West 56th Street New York, NY 10019 RE: The tariff classification of a printed “KLIPZ” accessory product from China. Dear Mr. Gevertzman: In your letter dated January 6, 2014, you requested a tariff classification ruling. The ruling was requested on a “KLIPZ” accessory product. You submitted a sample for our examination. The item is an orange, brown and green small triangular plastic piece printed with the word “GROOT”. There is a “KLIPZ” logo label sewn onto the bottom. The back of the item has six small pegs which will be used to attach it to other products. The item measures approximately 31/8” (L) x 1” (W). “KLIPZ” accessory products are designed to be worn by children on their backpacks, shoes, and caps. You suggest two possible classifications for this decorative plastic applique: either subheading 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), as other printed matter, or subheading 3926.40, HTSUS, as other articles of plastics...statuettes and other ornamental articles. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Section VII note 2 states, “Except for the goods of heading 3918 or 3919, plastics, rubber and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in chapter 49.” The applique is printed with the name/logo of a comic book character. The applique’s function is strictly decorative. The decorative aspect is imparted by the printed name/logo, with the plastic serving merely as a supporting base. Therefore, this office agrees with your proposed alternate classification in chapter 49. The applicable subheading for the “KLIPZ” printed accessory applique will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be Free. The sample will be returned to you as per your request. 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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