CLA-2-48:OT:RR:NC:N1:130
Ms. Hoi Yiu Shek
Silver Timing Ltd.
8/F Pioneer Place
33 Hoi Yuen Road
Kwun Tong, Hong Kong
HONG KONG
RE: The tariff classification of a “banner stickers” from China
Dear Ms. Shek:
In your letter, dated October 9, 2018, you requested a tariff classification ruling. Your request was returned for additional information, which was received by this office on October 25, 2018. Samples were submitted for our review and will be retained for reference.
The product under consideration is identified as “Banner Sticker 2 Sheets ASTD”. The item consists of two sheets of paper adhesive stickers. Each measures 7.5 inches wide by 10 inches long. Each sheet has 28 printed, die-cut, paper stickers that peel away from a paper backing. While a few of the stickers are printed with words, such as “Giggle”, “Laugh”, or “To Go”, most of the stickers (27 on one sheet and 22 on the other) are printed, by 4-color offset lithography, with a solid color, a solid color with a border, or a repetitive pattern. The stickers are die-cut in multiple shapes, such as gift tags, plaques, arrows, banners, hearts, and stars. Most appear to be designed to be printed with hand-written notes, or to be used as page markers or flags. With the exception of the stickers printed with words or phrases, the printing is incidental to the primary use of the stickers, which is to note, label, or flag.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs). While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). Heading 4821, HTSUS, provides for paper and paperboard labels. The ENs to heading 4821, HTSUS, state that:
This heading covers all varieties of paper and paperboard labels of a kind used for attachment to any type of article for the purpose of indicating its nature, identity, ownership, destination, price, etc. They may be of the stick-on type (gummed or self-adhesive) or designed to be affixed by other means, e.g., string.
These labels may be plain, printed to any extent with characters or pictures, gummed, fitted with ties, clasps, hooks or other fasteners or reinforced with metal or other materials. They may be perforated or put up in sheets or booklets.
The instant stickers are used for attachment to articles to flag, note, address, or otherwise mark the object. As such, we find that the instant stickers function as paper labels of heading 4821, HTSUS.
The applicable subheading for the banner stickers will be 4821.10.2000, HTSUS, which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4821.10.2000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4821.10.2000, HTSUS, listed above.
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 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 the ruling, contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division