Mr. Dennis Shostak
Paper Magic Group
100 N. Sixth St., Suite 899C
Minneapolis, MN 55403
RE: The tariff classification of printed stickers and books from China.
Dear Mr. Shostak:
In your letter dated October 9, 2002, you requested a tariff classification ruling. Three samples were submitted for our examination.
Item #458750 is identified as “My First Book of Stickers.” It is a 5½” x 9-1/8” pad containing eight sheets of release paper that bear numerous die-cut, lithographically printed paper stickers. The pressure-sensitive stickers are printed with numerals, arithmetic symbols, and pictures of animals and other objects. Most of the pictures are accompanied by descriptive wording.
The applicable subheading for the #458750 stickers will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed matter: printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.1%.
Item #458730 is a pad containing eight sheets of “Cool Cat Stickers.” These are die-cut, lithographically printed paper stickers (pressure-sensitive) bearing cartoon-style pictures of animals and other objects. There is no textual content.
The applicable subheading for the #458730 stickers will be 4911.91.2040, HTS, which provides for lithographs on paper or paperboard: not over 0.51 mm in thickness, other than posters. The rate of duty will be 2.6 cents per kilogram.
Item #6120580 is a blister card containing three “Classic Fairy Tale Books.” Each book is a miniature (3” x 4¼”) hardbound volume printed with the text of a single story, accompanied by illustrations.
The applicable subheading for the #6120580 fairy tale books will be 4901.99.0070, HTS, which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be Free.
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 Carl Abramowitz at 646-733-3037.
Robert B. Swierupski
National Commodity Specialist Division