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The tariff classification of Assorted PVC and Foam Stickers from China
Issued September 10, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N300173 (September 10, 2018)
Tariff classification
HTS codes: 4911.91.4040
Headings: 4911
Product description
Product information and photos were provided for review. Item number 237346, “Handmade Glitter Hologram Stickers,” is an assortment of 3-D self-adhesive stickers packaged for retail sale in a polybag with insert card. The PVC plastic butterfly stickers are constructed of three layers of colorfully printed die-cut butterfly shapes, with a small piece of EVA foam separating each layer. The sports themed PVC stickers include a section which is raised up from the background with a piece of EVA foam to make that section appear to pop out in a 3-D effect. For example, the word, “FOOTBALL” has two footballs popping up forming the “O’s” of the word. You propose classification in subheading 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other” printed matter. While we agree with the heading, we differ at the subheading level. 4911.91, HTSUS, “Pictures, designs and photographs,” is more specific to the pictorial designs on the stickers.
CBP rationale
The applicable subheading for the “Handmade Glitter Hologram Stickers” will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other.
Full text
N300173 September 10, 2018 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Terry Choi Silver Timing Ltd. 8/F Pioneer Place 33 Hoi Yuen Road, Kwun Tong, HK CHINA RE: The tariff classification of Assorted PVC and Foam Stickers from China Dear Mr. Choi: In your letter, dated August 21, 2018, you requested a tariff classification ruling. Product information and photos were provided for review. Item number 237346, “Handmade Glitter Hologram Stickers,” is an assortment of 3-D self-adhesive stickers packaged for retail sale in a polybag with insert card. The PVC plastic butterfly stickers are constructed of three layers of colorfully printed die-cut butterfly shapes, with a small piece of EVA foam separating each layer. The sports themed PVC stickers include a section which is raised up from the background with a piece of EVA foam to make that section appear to pop out in a 3-D effect. For example, the word, “FOOTBALL” has two footballs popping up forming the “O’s” of the word. You propose classification in subheading 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other” printed matter. While we agree with the heading, we differ at the subheading level. 4911.91, HTSUS, “Pictures, designs and photographs,” is more specific to the pictorial designs on the stickers. The applicable subheading for the “Handmade Glitter Hologram Stickers” will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: 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 this ruling, please contact National Import Specialist Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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