CBP Ruling N300649 — The tariff classification of a Printed Polyurethane Label from China.

Tariff classification

Headings: 4911

Product description

The item under consideration is a printed sleeve made of polyurethane (PU) plastic sheeting, which has been backed with polyester. After importation into the United States, the sleeve will be applied over a vodka bottle to act as its label. It is printed with the brand name, additional identifying information and the country of origin. 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 PU vodka label is determined by its being printed with the branding and additional information. Therefore,

CBP rationale

the applicable subheading for the label will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other.

Full text

N300649 September 26, 2018 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Tahir Ahmed Supremia International 2 Princess Road, Suite 2C Lawrenceville, NJ 08648 RE: The tariff classification of a Printed Polyurethane Label from China. Dear Mr. Ahmed: In your letter, dated September 18, 2018, you requested a tariff classification ruling. A sample was submitted for review and will be returned, per your request. The item under consideration is a printed sleeve made of polyurethane (PU) plastic sheeting, which has been backed with polyester. After importation into the United States, the sleeve will be applied over a vodka bottle to act as its label. It is printed with the brand name, additional identifying information and the country of origin. 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 PU vodka label is determined by its being printed with the branding and additional information. Therefore, the applicable subheading for the label will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The general 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

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