The tariff classification of plastic tattoo stencils from China

N303312 March 18, 2019 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3919.90.5060, 9903.88.02 Kimberly R. Dickson Bic USA, Inc. One BIC Way, Suite 1 Shelton, CT 06484-6299 RE: The tariff classification of plastic tattoo stencils from China Dear Ms. Dickson: In your letter dated March 4, 2019 you requested a tariff classification ruling. A representative sample was provided with your request and will be retained by this office. The product consists of various self-adhesive flat shapes of plastic with a paper backing. You indicate that the “stencils” are designed for use on the skin for applying temporary ink tattoos using tattoo/skin markers that will be imported separately. The adhesive layer is present to allow the “stencils” to adhere to the skin during use. The paper backing is present to prevent the adhesive layer from drying out prior to use. In your request, you proposed that the correct classification for these plastic tattoo stencils is 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic. This subheading applies to plastic articles that are not elsewhere specified or included, of plastics. Therefore, in order for merchandise to be classifiable under 3926, HTSUS, it must not be specified or included elsewhere in chapter 39. Heading 3919 covers self-adhesive flat shapes of plastic, whether or not in rolls. The applicable subheading for the plastic tattoo stencils will be 3919.90.5060, 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 general 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 the 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. The 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. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division