The tariff classification of Sidewalk Chalk Stencils Stickers from China

N300170 September 4, 2018 CLA-2-39:OT:RR:NC:N1:119 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Mr. Terry Choi Silver Timing Ltd. 8/F Pioneer Place, 33 Hoi Yuen Road Kwun Tong, Hong Kong, HK AK 852 RE: The tariff classification of Sidewalk Chalk Stencils Stickers from China Dear Mr. Choi: In your letter dated August 21, 2018, you requested a tariff classification ruling. The subject products are Sidewalk Chalk Stencil Stickers made of PVC plastic. The stickers are self-adhesive. You describe the item as a PVC sticker which has 2 sheets, and has a back sheet which is paper. The product is imported in two sizes a 4 x 8 inch, and an 8 x 8 inch version. The face of the sticker features a red color that allows a user to write on the surface and erase it using chalk. The product is packed in a self-adhesive polybag with an insert card for retail sale. The applicable subheading for the Sidewalk Chalk Stencil Stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The rate of duty will be 5.8 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  Subsequently, USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823).  Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 3919.90,5060, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3919.90.5060, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Paul Hodgkiss at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division