CLA-2-49:S:N8:234 885751
Ms. Maureen Hannah
Atlantic Customs Brokers, Inc.
1975 Linden Boulevard
Elmont, N.Y. 11003
RE: The tariff classification of heat transferable decalcomanias,
from Japan.
Dear Ms. Hannah:
In your letter, undated, received at U.S. Customs, JFK
Airport, on 4/26/93, on behalf of your client, Grolier Enterprises,
you requested a tariff classification ruling.
Samples were submitted, which will be retained for reference.
They are printed decalcomanias, on paper, which appear to be
intended for the transfer of the designs and text to ceramic
articles, by a heat-transfer process.
The applicable subheading for these decalcomanias will be, as
you suggest, 4908.10.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for: Transfers (decalcomanias),
vitrifiable. The rate of duty will be 13.2 cents per kilo plus 3.5
percent of value.
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