Mr. David Strong
Evans and Wood & Co.
612 E. Dallas Road, Ste. 200
Grapevine, TX 76051
RE: The tariff classification of printed stickers from China
Dear Mr. Strong:
In your letter dated March 26, 2009 you requested a tariff classification ruling on behalf of your client, Hobby Lobby Stores.
You submitted samples of Item #509109, Chipboard Monogram “O” and Item #143073, Chipboard Wedding. Item #509109 is a set of six lithographically, design printed, die-cut stickers made of paper or paperboard that depicts the letter “O”. The monogram stickers are decorated with tiny, die-cut floral shapes and have a square adhesive foam backing. The lithographically printed stickers are embellished with glitter, brads and imitation pearls. The stickers range in sizes from approximately 1 ¼” in diameter to 3” in diameter. Item #143073 is a set of nine lithographically printed stickers depicting a wedding theme. Six of the stickers are made of paper or paperboard and one (three piece design) is constructed of textile material. The wedding theme stickers convey words and phrases such as “FOREVER”, “PROMISE”, “Wedding DAY”, “LOVE OF MY Life love you forever…” and “TO HAVE and to HOLD”. They have adhesive foam backing and are decorated with embellishments of glitter, brads, sequins, and gemstones. The lithographically printed stickers range in size from approximately 2” (w) to 4 ½” (w). For tariff classification purposes, both products will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the printed paperboard stickers.
The applicable subheading for the printed stickers will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paper and paperboard labels of all kinds, printed in whole or in part by a lithographic process. 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia Wilson at (646) 733-3037.
Robert B. Swierupski
National Commodity Specialist Division