CLA-2-49:RR:NC:2:234 C88987
Mr. Thurston C. LeVay
President
Glass Instruments, Inc.
2285 East Foothill Boulevard
Pasadena, California 91107-3687
RE: The tariff classification of decalcomanias, from Korea
Dear Mr. LeVay:
In your letter dated May 29, 1998, to the Customs Service office in Los
Angeles, you requested a tariff classification ruling for certain decalcomanias,
to be imported from Korea. A sample was not received.
The merchandise consists of printed decorative matter, formed from special
colored inks on a paper base, commonly known as decals (decalcomania). The inks
are made of ceramic materials so that after the decal has been physically
transferred to a glass object, it may be "fired" in a furnace at high
temperature to cause the ceramic ink to be fused to the surface of the glass,
effecting a permanent decorative design.
The applicable subheading for this product will be 4908.10.0000, Harmonized
Tariff Schedule of the United States (HTS), which provides for: Transfers
(decalcomanias), vitrifiable. The rate of duty is 7.9 cents per kilogram, plus
2.1 percent ad valorem.
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 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 this ruling, contact National
Import Specialist Carl Abramowitz, at (212) 466-5733.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division