CLA-2-39:RR:NC:SP:221 K82513

Mr. Frank Carroll
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of plastic stickers from China.

Dear Mr. Carroll:

In your letter dated December 29, 2003, you requested a tariff classification ruling.

Sample stickers were provided with your letter. The stickers are composed of plastic sheeting, and they are flat and self-adhesive. The stickers are packaged 8 to 12 per retail package. Two of the sample packages contain stickers with winter themes, such as snowflakes and snowmen. The other two sample packages contain stickers with Christmas themes, such as Santa Claus figures and Christmas stockings. These stickers can be used to decorate various items, such as books, note papers and gift packages. The applicable subheading for the plastic self-adhesive stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The rate of duty will be 5.8 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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division