CLA-2-39:OT:RR:NC:N4:421
Mr. Aaron Cullen
Barthco Division of OHL
2200 Broening Hwy, Suite 200
Baltimore, MD 21224
RE: The tariff classification of decorative stickers from China
Dear Mr. Cullen:
In your letter dated April 11, 2011, on behalf of CVS/Caremark, you requested a tariff classification ruling.
Samples were provided with your letter. The decorative stickers, identified as item 849768, are composed of imitation plastic gemstones that have been arranged in the shapes of various figures, such as ghosts, cats, spiders and bats. The stickers, which are self-adhesive, though not flat, can be peeled from a protective sheet of plastic and applied to scrapbooks, notebooks, clothing, mirrors, windows, and other surfaces for decoration. As you requested, the samples will be returned.
The applicable subheading for the decorative stickers, item 849768, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division