N300956 N3 Ruling Active

The tariff classification of wall stickers from China

Issued October 22, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9803.88.02, 3919.90.5060

Headings: 9803, 3919

Product description

The products to be imported are two styles of flat, pressure sensitive, self-adhesive vinyl stickers used to decorate walls. They have a protective peel-off release film backing. Style 1, identified as Item 07-HL-26614, represents a white wall tile pattern. Style 2, identified as Item 07-HL-26617 represents a multi Moroccan wall tile pattern.

CBP rationale

The applicable subheading for the wall 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: Other.

Full text

N300956 October 22, 2018 CLA-2-39:OT:RR:NC:N2:119 CATEGORY: Classification TARIFF NO.: 3919.90.5060; 9803.88.02 Annamae Franciscus New View Gifts & Accessories 331 E. Baltimore Ave. Media, PA 19063 RE: The tariff classification of wall stickers from China Dear Ms. Franciscus: In your letter dated October 3, 2018 you requested a tariff classification ruling. Two representative samples were submitted with your request and will be returned as requested. The products to be imported are two styles of flat, pressure sensitive, self-adhesive vinyl stickers used to decorate walls. They have a protective peel-off release film backing. Style 1, identified as Item 07-HL-26614, represents a white wall tile pattern. Style 2, identified as Item 07-HL-26617 represents a multi Moroccan wall tile pattern. The applicable subheading for the wall 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: Other. The rate of duty will be 5.8 percent ad valorem. 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 World Wide Web at https://hts.usitc.gov/current. 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. 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

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