The tariff classification of polyethylene terephthalate (PET) self-adhesive “page flags” from China

N333381 June 20, 2023 CLA-2-39:OT:RR:NC:N:1:137 CATEGORY: Classification TARIFF NO.: 3919.90.5060, 9903.88.02 Ashley Gray Blue Sky The Color of Imagination, LLC 410 Exchange, Suite 250Irvine, CA 92602 RE:  The tariff classification of polyethylene terephthalate (PET) self-adhesive “page flags” from China Dear Ms. Gray: In your letter dated June 6, 2023, you requested a tariff classification ruling. The products under consideration are “page flags.” They are arrow shaped flags composed of polyethylene terephthalate (PET) with adhesive backing.  They will be sold in various sizes in single style pads (stacks) or on a backer card with more than one style. They are designed to mark one’s place in a book or on other printed materials. The applicable subheading for the PET self-adhesive “page flags” 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 on rolls: other: other: other. The general 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division