CLA-2-48:S:N8:234 806546
Ms. Diana Pilkey
A1 Label
900A Don Mills Road
Unit 106, Don Mills
Ontario M3C 1V6 CANADA
RE: The tariff classification of printed labels, of paper or
plastic, from Canada.
Dear Ms. Pilkey:
In your letter dated January 17, 1995, you requested a
tariff classification ruling. Several samples were submitted and
will be retained for reference.
One group of samples is a selection of paper labels, printed
with product information concerning specific merchandise (e.g., a
particular brand of mouthwash), intended to be affixed to
containers holding such merchandise. Over the telephone, you
indicated that these labels are printed by a flexographic
process, which is not considered lithography. Some of the labels
are pressure-sensitive (self-adhesive), while others are not.
The applicable subheading for the flexographically printed
paper labels, whether or not pressure-sensitive, will be
4821.10.4000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for other (than certain
enumerated) printed paper and paperboard labels of all kinds.
The general rate of duty will be 3.8%.
The second group of samples is a selection of labels printed
on polyolefin plastic film. All of these are the pressure-
sensitive (self-adhesive) type, and are mounted on sheets of
release paper. Although most of them are printed with product
information for use on packaging, one sample is a set of tab-like
stickers printed merely with the word "lift."
The applicable subheading for all of the above-described
printed, pressure-sensitive polyolefin film labels will be
3919.90.5060, HTSUSA, which provides for other (than certain
enumerated) self-adhesive plates, sheets, film, foil, tape, strip
and other flat shapes, of plastics, whether or not in rolls. The
general rate of duty will be 5.8%.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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