N329476 N3 Ruling Active

The tariff classification of printed scenes and accompanying stickers from Malaysia

Issued November 30, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.4040

Headings: 4911

Product description

The items under consideration are sets of printed scenes packaged together with accompanying stickers used to embellish and complete the scene. Item #120-181, “In the Forest,” consists of twelve sheets of printed scenes (on 300gsm cardstock), measuring approximately 8.2” x 8.2”, and twelve sheets of stickers. The sheets are digitally printed with forest scenes of trees, plants, animals, and insects. Each scene includes grayed-out shapes that match to stickers provided on its corresponding sticker sheets. For example, the child peels off the fox sticker and places it in the specifically shaped area on the forest scene to accept the fox. Item #120-180 is identical in basic design but depicts a farmer’s market scene with corresponding stickers. The scenes are single-use, as the stickers cannot be removed and replaced.

CBP rationale

The applicable subheading for the card scenes and sticker sheet sets will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Other: Other.

Full text

N329476 November 30, 2022 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Norma Floriano OOLY 5607 Palmer Way Carlsbad, CA 92010 RE: The tariff classification of printed scenes and accompanying stickers from Malaysia Dear Ms. Floriano: In your letter, dated November 22, 2022, you requested a tariff classification ruling. Samples, photos, and a product description were provided for our review. The items under consideration are sets of printed scenes packaged together with accompanying stickers used to embellish and complete the scene. Item #120-181, “In the Forest,” consists of twelve sheets of printed scenes (on 300gsm cardstock), measuring approximately 8.2” x 8.2”, and twelve sheets of stickers. The sheets are digitally printed with forest scenes of trees, plants, animals, and insects. Each scene includes grayed-out shapes that match to stickers provided on its corresponding sticker sheets. For example, the child peels off the fox sticker and places it in the specifically shaped area on the forest scene to accept the fox. Item #120-180 is identical in basic design but depicts a farmer’s market scene with corresponding stickers. The scenes are single-use, as the stickers cannot be removed and replaced. The applicable subheading for the card scenes and sticker sheet sets will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the 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 the ruling, contact National Import Specialist Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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