The tariff classification of PVC Butterfly Stickers from China

N300175 September 11, 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 PVC Butterfly 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 176130 is an assortment of self-adhesive stickers. All are constructed of two layers of PVC plastic sheeting, which have been die-cut into the shape of a butterfly. The top layer of wings is designed to stand out from the surface of the notebook, card etc. to which the sticker is applied. They are 4C-printed with colorful wing designs to replicate various butterfly species. You propose classification in subheading 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS). However, the language of heading 3919, HTSUS, expressly covers only shapes that are flat: “Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.” The three-dimensional construction of the instant stickers does not qualify as “flat.” Because they are not more specifically provided for in heading 3919, HTSUS, we look to chapter 49, printed articles. 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 HTSUS and are generally indicative of the proper interpretation of these headings. The General ENs to Chapter 49, HTSUS, provide 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 butterfly stickers is imparted by the colorful printed designs on the wings, as the intent of the stickers is to be purely decorative. The applicable subheading for the PVC butterfly 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