Mr. Chris Dominguez
BDP International, Inc.
1415 E. Grand Avenue
El Segundo, CA 90245
RE: The tariff classification of shrink bands, label and tamper evident packaging, and heat shrink seals from Taiwan and China.
Dear Mr. Dominguez:
In your letter dated February 23, 1996, on behalf of R.B. Dwyer, you requested a tariff classification ruling.
Numerous samples were submitted with your ruling request; all are composed of polyvinyl chloride. The first group of samples is identified as shrink bands. These shrink bands are in the form of lay-flat tubing. A second group of samples is identified as "printed body labels and tamper evident packaging." These labels are printed with product information, and will not form a part of the container, but will be wrapped over a container to identify the product. A third group of samples is identified as heat shrink seals. These seals are circular and are designed to be placed over the mouth of a container to prevent tampering.
You suggest classification in subheading 3923.90.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics. However, the heat shrink seals are more specifically provided for in subheading 3923.50.0000, HTS. Those shrink bands in the form of lay flat tubing meet the definition of lay-flat tubing provided in legal note 8 of chapter 39 of the
Harmonized Tariff System, and are therefore classified as lay-flat tubing in heading 3917. The printed labels are precluded
from classification in chapter 39 by legal note 2 of Section VII of the Harmonized Tariff System. This legal note directs us to classify printed goods in chapter 49, unless the printing is merely incidental to the primary use of the goods.
The applicable subheading for the shrink bands or lay-flat tubing will be 3917.32.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor, of plastics, other, of polyvinyl chloride. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the heat shrink seals will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the printed body labels will be 4911.99.8000, HTS, which provides for other (non-enumerated) printed matter. The rate of duty will be 3.9 percent ad valorem.
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 212-466-5580.
Roger J. Silvestri