NY 865307
SEP 5 1991
CLA-2-49:S:N1:234 865307
Mr. David N. Miller
Air Express International
111 Darby Commons Court
Folcroft, PA 19032
RE: The tariff classification of heat transfers from Korea.
Dear Mr. Miller:
In your letter dated June 12, 1991, on behalf of your
client, C-D (Color-Dec) International (Pitman, NJ), you requested
a tariff classification ruling.
Your letter and an accompanying shipper's invoice from Shin
Seung Co., Ltd. (Korea) describe the merchandise in question as
"hot stamping foils for plastics of ABS." A letter from your
client refers to it as "heat transfer film" that can be used to
decorate many substrates, including plastic, wood, and metals.
A sample was submitted and will be retained for reference.
It is a flexible plastic strip which has been printed with a
multicolored floral design. Literature indicates that it
consists of a plastic carrier film followed, in order, by a
release layer, a protective layer, a color coat or printed image,
and a sizing or adhesive layer. Our laboratory reports that
there is no detectable metal or metal powder in the product.
It is our understanding that when this item is brought into
contact with the surface of an article to be decorated, the
application of heat and pressure will result in the transfer of
the color image. That is, the color coat, sizing and protective
layers will be released from the carrier and deposited on the
other surface. The carrier, stripped of its image, can then be
discarded.
The applicable subheading for the above-described non-
metallic, multicolored heat transfers will be 4908.90.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for transfers (decalcomanias), other than vitrifiable.
The rate of duty will be 15.4 cents per kilogram.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport