CLA-2-49:RR:NC:GI:234 A86366

Mr. Robert Wagner
Americal Heat Transfer Systems
5 Capper Drive
P.O. Box 507
Pacific, MO 63069-0507

RE: The tariff classification of "heat transfer labels" (decals) from the Bahamas.

Dear Mr. Wagner:

In your letter dated July 31, 1996, you requested a tariff classification ruling.

Samples were submitted and will be retained for reference. They are small rectangular sheets of clear plastic film which have been printed with multicolored product logos intended to be placed onto appliances, containers and the like. The printed images can be transferred to chosen surfaces by means of pressure and heat, whereupon the spent carrier sheets can be discarded.

The applicable subheading for the "heat transfer labels" will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed transfers (decalcomanias), other than vitrifiable. The rate of duty will be 12.3 cents per kilogram. Articles classifiable under subheading 4908.90.0000, HTS, which are products of the Bahamas are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.

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 Carl Abramowitz, at (212) 466-5733.


Roger J. Silvestri
National Commodity
Specialist Division