CLA-2-49:OT:RR:NC:N4:434

Mr. Craig Huff
Mastercard Worldwide
2200 Mastercard Blvd.
O’Fallon, Missouri 63368

RE: The tariff classification of holographic security images from Germany

Dear Mr. Huff:

In your letter dated February 12, 2020, you requested a tariff classification ruling. Product specifications were provided for our review.

The item under consideration is the KURZ part # KINE MC BM 2016 (90)S/ AL-ZPZ-CRN. It is a partially metalized holographic image showing two intersecting discs of the Mastercard logo plus the wording “Mastercard” below. By using a UV light source, the background will appear in blue. The image will be stamped onto individual credit card bodies here in the United States as a security feature. The images will be imported in reels of either 2,000 or 10,000.

The hologram, which is a photographically produced image, imparts the essential character of the finished strips. Therefore, the applicable subheading for Item# KINE MC BM 2016 (90)S/ AL-ZPZ-CRN will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other. 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 the World Wide Web at https://hts.usitc.gov/current.

Pursuant to U.S. Note 21 to Subchapter III, Chapter 99, HTSUS, products of Germany classified under subheading 4911.91.4040, HTSUS, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the applicable Chapter 99 subheading, i.e., 9903.89.43, in addition to subheading 4911.91.4040, HTSUS, listed above. 

The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the website of the Office of the U.S. Trade Representative, which is available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions.    

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 questions regarding this ruling, please contact National Import Specialist Charlene Miller at [email protected]

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division