CLA-2-39:OT:RR:NC:N4:421
Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn, LLP
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of pressure sensitive tape and labels from China
Dear Ms. Friedman:
In your letter dated September 16, 2013, on behalf of Brother International, Inc., you requested a tariff classification ruling.
Four samples were provided with your letter. DK-1207 consists of die-cut self-adhesive plastic CD/DVD labels. DK-1209 consists of die-cut small self-adhesive paper address labels. DK-2113 consists of self-adhesive continuous length plastic tape. DK-2205 consists of self-adhesive continuous length paper tape. The die-cut labels and the continuous length tapes are imported on reels or spools which are designed to be snapped into the appropriate label printers to create finished plastic or paper printed labels.
You suggest classification in subheading 8443.99.2550, Harmonized Tariff Schedule of the United States (HTSUS), as parts or accessories of printers. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The General Rules of Interpretation and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. General Rule of Interpretation 3(a) states, in part, that the heading which provides the most specific description shall be preferred to headings providing a more general description. Additional U.S Rule of Interpretation 1(c) states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. Even if the spools of tape and labels are considered to be parts of the labeling devices, they are more specifically provided for in headings 3919, 4811 and 4821 of the HTSUS, and those specific provisions prevail.
The applicable subheading for the DK-1207 self-adhesive die-cut plastic labels will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the DK-2113 self-adhesive continuous plastic tape will be 3919.10.2055, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics…in rolls of a width not exceeding 20 cm: other: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the DK-2205 self-adhesive continuous length paper tape will be 4811.41.2100, HTSUS, which provides for paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: gummed or adhesive paper and paperboard: self-adhesive: other: in strips or rolls. The rate of duty will be free.
The applicable subheading for the DK-1209 die-cut small self-adhesive paper address labels will be 4821.90.2000, HTSUS, which provides for paper and paperboard labels of all kinds, whether or not printed: other (than printed): pressure-sensitive. 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division