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 a Sticker Set from China
Dear Mr. Choi:
In your letter, dated October 16, 2018, you requested a tariff classification ruling. A sample and descriptive information were provided for our review.
Item number 187649, “Pop Up Sticker Book,” is a castle scene with an assortment of 73 self-adhesive stickers. The stickers are mounted on three separate backer sheets, as follows: One sheet of flat PVC plastic stickers and two sheets of flat paper stickers. All are 4C-printed with colorful cartoon images of princesses as well as their belongings, such as their crowns, combs, mirrors and jewels. The stickers are packaged together with a molded PVC plastic sheet depicting a castle scene. The surface of the castle scene is raised in sections to create a three-dimensional effect for the carriage, horse and turrets. The child can adhere the princess stickers to the castle scene to create a finished picture.
The packaged stickers and PVC castle scene 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.
Before deciding the essential character of the set, we will first address classification of the PVC castle scene, paper stickers and plastic stickers, if imported separately. In your ruling request you propose classification of the stickers in subheadings 4911.91.0090 and 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 4911.91.0090 does not exist in the 2018 tariff schedule. In addressing 4911.91.2040, HTSUS, we note that the printed castle scene and plastic stickers are not “on paper or paperboard” as required by this subheading. Further, none of the stickers, including the paper ones, are printed via a lithographic process, and therefore cannot be classified as lithographs on paper or paperboard.
The paper stickers are more appropriately considered “pictures, designs and photographs,” other than lithographs, of subheading 4911.91.4040, HTSUS.
Likewise, the PVC sheeting, printed with a castle scene, is classified as a printed picture or design in subheading 4911.91.4040. Note that its three-dimensional sections preclude it from classification in heading 3919 with the flat plastic forms.
The plastic stickers are 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.
To determine the essential character of the set as a whole, we take into account that the majority of the items are classifiable in subheading 4911.91.4040, HTSUS.
Therefore, the applicable subheading for the entire “Pop Up Sticker Book” 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.
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