CLA-2-49:OT:RR:NC:2:234

Mr. Daniel Zupko
TEAM Customs Brokerage
3140 Yorkmont Road, Suite 500
Charlotte, NC 28208

RE: The tariff classification of a printed PVC Police Badge from China

Dear Mr. Zupko:

In your letter dated September 7, 2011, you requested a tariff classification ruling on behalf of your client, Safariland.

The item is identified as an encapsulated badge with the word “Police” printed on the face of the badge. The badge is rectangular in shape and measures approximately 9½ inches (w) x 3¾ inches (h). The badge is constructed of four layers. The layers consist of a blue colored plastic material screen printed with clear, see-thru letters (top layer) which spell the word “Police”; a reflective material (second layer) which allows the screen printed letters to be reflected through the top layer; a polyvinyl material (third layer) for padding; and a fabric strip with tiny hooks (bottom layer) which allow the badge to be affixed to a garment for display. The purpose of the encapsulated badge is for display over the outer clothing of law enforcement personnel.

The sample submitted will be returned as you requested.

The applicable subheading for the printed PVC Police Badge will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be Free.

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 Albert Gamble at (646) 733-3037.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division