CLA-2-49:OT:RR:NC:N4:434
Terry Choi
Silver Timing Ltd.
8/F Pioneer Place
33 Hoi Yuen Road, Kwun Tong, HK
CHINA
RE: The tariff classification of Assorted Stickers from China
Dear Mr. Choi:
In your letter, dated August 21, 2018, you requested a tariff classification ruling. Product information and photos were provided for review.
Item number 270335, “Assorted Sticker Pack Crystal,” is an assortment of self-adhesive stickers on three separate sheets, as follows: One sheet of paper stickers; one sheet of flat “epoxy” plastic stickers; and one sheet of flat PVC plastic stickers. All are 4C-printed with colorful, cartoon images of animals and letters of the alphabet. The three sheets of varied stickers are packaged together for retail sale.
The packaged stickers meet the definition of a set within the context of General Rule of Interpretation 3(b) (GRI 3(b)). Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
To determine essential character of the set, we must first classify the stickers if imported separately. The printed paper stickers, of which we count approximately 128, are classifiable in heading 4911, Harmonized Tariff Schedule of the United States (HTSUS), as it is the vibrant printed designs on the stickers that determine their classification as printed articles. The flat epoxy stickers and flat PVC stickers, of which we count approximately 42 total, are more specifically provided for in heading 3919, HTSUS, which provides for “Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.” This heading allows the articles to be printed with designs and remain in the heading.
We note that the majority of the stickers in the set, by count, are classified in heading 4911, HTSUS.
Therefore, the applicable subheading for the whole “Assorted Sticker Pack Crystal” set will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other. The rate of duty will be free.
In your ruling submission you proposed classification in heading 4911.91.0090, HTSUS. It should be noted that this tariff subheading does not exist in the 2018 tariff schedule.
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 the World Wide Web at https://hts.usitc.gov/current.
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 this ruling, please contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division