The tariff classification of Printed Labels from China

N296704 May 8, 2018 CLA-2-49: OT: RR: NC: 4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Beth Davis Turtle Fur  146 Industrial Park Drive Morrisville, Vermont 05661  RE: The tariff classification of Printed Labels from China Dear Ms. Davis: In your letter, received by this office on May 4, 2018, you requested a tariff classification ruling. Samples were submitted for review and will be retained. The items under consideration are two styles of labels representing your company’s brand. They are composed of a silicone front glued to a PVC plastic backing. Printed onto the face in a contrasting color is the brand name, “turtlefur” on one style and a logo of a turtle on the other. The labels measure approximately 1 ¼” x ½” and 1 ¼” x 1”respectively and are designed to be sewn into cold weather accessories, such as hats, headbands, neck warmers, socks and wrist warmers. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. The General EN to Chapter 49, HTSUS, provides in pertinent part: “… this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations...” The essential nature and use of the labels is determined by them being printed with the brand information. Therefore, the applicable subheading for the labels 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. 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