The tariff classification of foam stickers from China

N328768 October 20, 2022 CLA-2-39:OT:RR:NC:N2:137 CATEGORY: Classification TARIFF NO.: 3919.90.5060; 9903.88.02 Fiona Wu Hiwork Enterprise Limited Room 1204, Build B2 Ningbo, N/A 315100 China RE: The tariff classification of foam stickers from China Dear Ms. Wu: In your letter received by this office on October 17, 2022 you requested a tariff classification ruling. The product to be imported is a sheet of flat, pressure sensitive, self-adhesive, plastic foam stickers depicting fall harvests. You state the stickers will be used for decorating. They will be packaged for retail sale in a bag with fifty stickers each. The applicable subheading for the alphabet stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3919.90.5060, HTSUS, unless specifically excluded, are subject to an 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 HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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. 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