The tariff classification of Heat Transfers from New Zealand

N282981 February 7, 2017 CLA-2-49:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4908.90.0000 Mr. John Perry Hussey Seating Company 38 Dyer Street Extension North Berwick, Maine 03906 RE: The tariff classification of Heat Transfers from New Zealand Dear Mr. Perry: In your letter, dated January 30, 2017, you requested a classification ruling. The ruling was requested on heat transfer decals. Product literature was submitted for our review. The Xtreme Logo heat transfer decals are composed of a printed polyester transfer sheet, heat-activated adhesive, and a release sheet. They are designed to be adhered to bleacher seats for use in a gym or similar setting. Each decal forms a small piece of a larger design, such as the team mascot, which, when installed across the many seat-fronts, creates the completed design when viewed from a distance. Individual decals are applied by hand using a combination of heat and pressure which activates the adhesive. The release sheet is discarded after transference. The applicable subheading for the Xtreme Logo transfers will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transfers (decalcomanias): Other. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division