Ms. Susie Phillips
Kuehne & Nagel, Inc.
3120 West California Avenue, Suite A
Salt Lake City, UT 84104
RE: The tariff classification of vinyl wall stickers from China
Dear Ms. Philips:
In your letter dated April 24, 2009, on behalf of Die Cuts With a View (DCWV), you requested a tariff classification ruling.
Samples were provided with your letter. All the products are flat self-adhesive vinyl stickers used to decorate walls. They have a protective peel-off paper backing. The stickers are said to be removable and reusable.
Style GC-517-00057-Sports consists of flat self-adhesive stickers printed and die-cut in the shape of sports items such as footballs, basketballs, baseball bats and sports jerseys.
Style VI-500-000I8 is flat self-adhesive vinyl wall lettering marketed as wall quotes. This product is packaged in a cardboard tube and includes a flat, rectangular plastic applicator tool. The sample consists of individual letters that spell “FOR ONE SO SMALL, YOU SEEM SO STRONG.” These letters are imported on a plastic coated paper sheet. The sheet with the letters is placed against a wall, the plastic applicator tool is used to rub the pressure sensitive letters onto the wall, and then the protective backing sheet is removed. The individual letters remain on the wall, giving an appearance of hand painted lettering. Other quotes are available, such as “Dream” and “Home-the place your story begins.”
Style WA-501-00006-Buddha is an assortment of flat self-adhesive vinyl wall stickers. The principal sticker is printed and die cut in the form of the Buddha. The assortment includes smaller pressure sensitive stickers representing pedestal segments, a vase and flowers. Although you state there is no adhesive, the sample pieces clearly are pressure sensitive self-adhesive stickers.
Style WA-502-00004-Candelabra With Rhinestones is a self-adhesive vinyl wall sticker printed and die cut in the shape of a branched candlestick measuring approximately 23 inches high by 12 inches wide. The sticker is imported as a kit with a sheet of 30 plastic imitation gemstones with adhesive backings. The gemstones can be applied onto the printed candelabra sticker to enhance its visual appeal.
Style 504-00001-Mushroom With Flocking is a flat self-adhesive vinyl wall sticker, measuring approximately 21 inches high by 12 inches wide, that is printed and die cut in the shape of a mushroom patch. The mushroom heads are decorated with brown colored flocking.
Style WA-505-00006-Alphabet With Glitter consists of flat self-adhesive vinyl stickers die cut in the shape of individual letters. The stickers are coated with glitter.
Style WA-503-00001 is a flat multi-piece self-adhesive vinyl growth chart with a pirate motif. The chart is printed and die cut in the form of a pirate ship with a tall mast. It is designed to measure growth up to 66 inches tall. The set includes additional flat self-adhesive vinyl pirate themed stickers as well as two paperboard pirate themed picture frame stickers and one paperboard skeleton pirate head sticker. The essential character of this set is imparted by the vinyl growth chart and vinyl stickers, which are far more numerous and prominent than the paperboard pirate motifs.
You suggest classification for all of these styles in subheading 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed pictures, designs and photographs. However, legal note 2 of Section VII of the HTSUS states, “Except for the goods of heading 3918 or 3919, plastics, rubber and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in chapter 49.” The General Explanatory Notes to Chapter 49 also direct, “Goods of heading 3918, 3919, 4814 or 4821 are also excluded from this Chapter, even if they are printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods.” Since the vinyl stickers are self-adhesive shapes of heading 3919, they are classifiable in heading 3919 rather than in chapter 49 based on the instructions in these notes.
The applicable subheading for all of the above self-adhesive vinyl stickers, vinyl sticker assortments and vinyl sticker sets will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Robert B. Swierupski
National Commodity Specialist Division