CLA-2-49:OT:RR:NC:N4: 234
Ms. Jessica Ayling
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of stickers from China
Dear Ms. Ayling:
In your letter dated March 28, 2014, you requested a tariff classification ruling.
The ruling was requested on four assortments of stickers identified as SKU #176123. Samples were submitted for our examination and will be returned to you as per your request. Each assortment includes sixteen stickers in four different themes: princess, floral, car and pirate. Each assortment sheet includes one flat pressure sensitive plastic sticker, eleven round “puffy” plastic stickers printed with decorative designs, and four three-dimensional stickers of mixed construction including die-cut paper designs, foam tabs, printed paper layers and printed plastic backgrounds. Each sheet is packaged for retail sale in a cellophane bag with a printed header.
Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Each assortment includes one sticker that is classifiable in subheading 3919.90.5060, HTSUS, which provides for self-adhesive flat shapes of plastics, and fifteen stickers of various constructions, all of which are classifiable in subheading 4911.99.8000, HTSUS, as other printed matter. Note that the “puffy” stickers are not provided for in heading 3919 since they are not flat but are classifiable in subheading 4911.99.8000 even though they are made of plastics, based on Legal Note 2 to Section VII of the HTSUS. That note 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 essential nature, use and visual appeal of these puffy stickers is determined by the fact that they are printed with motifs, characters or pictorial representations. See Customs Headquarters Rulings 967882, dated December 5, 2005, and 087363, dated August 14, 1990. This office considers each sticker assortment to be a set for tariff classification purposes, with the essential character imparted by the stickers that are classifiable in subheading 4911.99.8000, HTSUS.
The applicable subheading for the four sticker assortments of SKU #176123 will be 4911.99.8000, 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division