The tariff classification of PVC Stickers from China
Issued September 5, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.91.4040
Headings: 4911
Product description
Product information and photos were provided for review. Item numbers 259000 and 259448 are assortments of self-adhesive stickers. All are “puffy,” manufactured of two layers of PVC plastic sheeting with what you describe as “sponge” in between, producing a domed effect. They are 4C-printed with colorful motifs. Item 259000 is a sheet of stickers designed to look like round eyes. Item 259448 is a sheet of stickers die-cut into a variety of shapes and printed with the corresponding designs, including ice cream cones, bows, cherries and hearts. 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 puffy, three-dimensional construction of the instant stickers does not qualify as “flat.” Because they are not more specifically provided for in heading 3919, HTSUS,
CBP rationale
the applicable subheading for the puffy 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
N300182 September 5, 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 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 numbers 259000 and 259448 are assortments of self-adhesive stickers. All are “puffy,” manufactured of two layers of PVC plastic sheeting with what you describe as “sponge” in between, producing a domed effect. They are 4C-printed with colorful motifs. Item 259000 is a sheet of stickers designed to look like round eyes. Item 259448 is a sheet of stickers die-cut into a variety of shapes and printed with the corresponding designs, including ice cream cones, bows, cherries and hearts. 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 puffy, three-dimensional construction of the instant stickers does not qualify as “flat.” Because they are not more specifically provided for in heading 3919, HTSUS, the applicable subheading for the puffy 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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