Mr. David Strong
Evans and Wood & Co., Inc.
612 E. Dallas Rd.
Ste. 200 Grapevine, TX 76051
RE: The tariff classification of 3-D scrapbooking stickers from China
Dear Mr. Strong:
In your letter dated March 20, 2009, on behalf of your client Hobby Lobby Stores, of Oklahoma City, Oklahoma, you requested a tariff classification ruling.
The submitted samples are four packages of three-dimensional scrapbooking stickers. Each package contains a number of scrapbook embellishments with a piece of adhesive on the back. Each package is considered a set for tariff purposes. General Rule of Interpretation (GRI) 2, 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted.
Item# 124461 is called “Travel Female.” It features die-cut representations of a woman’s coat, hat, boots, travel bag, and eyeglasses. The listed components are textile felt, paper, and EVA. Item# 124990 (also labeled HSA7207B) is called “Pink Ballerina” and contains representations of a gown, ballet slippers, a tiara, and musical notes, composed of woven textile fabrics and paper. The essential character of each of these sets is imparted by the textile fabrics. GRI 3(b), HTSUS, noted.
The applicable subheading for Item# 124461 and Item# 124990 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
Item# 876516, “Fall Icons,” contains die-cut representations of a squirrel, acorns, leaves, and a rake in a basket full of leaves. The listed components are made of layers of paper or paperboard, textile fabric, and plastic gems. The essential character of this set is imparted by the paper.
The applicable subheading for Item# 876516 will be 4821.90.2000, HTSUS, which provides for paper and paperboard labels of all kinds, whether or not printed: Other (than printed): Self-adhesive. The rate of duty will be Free.
In your letter you suggest that Item# 876516 is classifiable in subheading 4823.90.8600, HTSUS, which provides for Other paper…cut to size or shape: Other (than certain named kinds). They are self-adhesive stickers. However, they are not printed and therefore better provided for in subheading 4821.90.2000/free.
Item# 154708 (EVA3509 B) is an assortment of three-dimensional stickers with adhesive backings. The principal three stickers are made from layers of foam plastic that have been cut, shaped and glued together to form dinosaurs. The dinosaurs are decorated with colored and printed paper designs and protruding plastic eyes. The sticker assortment includes two smaller stickers made of stacked paper shapes and two dinosaur footprint stickers made of foam plastic sheeting. The essential character of this sticker assortment is imparted by the three-dimensional foam plastic stickers.
The applicable subheading for Item# 154708 will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3% ad valorem.
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/.
The samples will be returned as requested.
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 Mitchel Bayer at (646) 733-3102.
Robert B. Swierupski
National Commodity Specialist Division