CLA-2-39:OT:RR:NC:N:5:137
Sushma Sharma
Lush Manufacturing Ltd.
8680 Cambie Street Vancouver, BC V6P 6M9 Canada
RE: The tariff classification of polyvinyl chloride adhesive labels from Canada
Dear Ms.Sharma:
In your letter dated January 15, 2025, you requested a tariff classification ruling.
The product under review consists of a pack containing two sheets of labels. One sheet contains a top lid label, and the other sheet contains a wrap-around label. The labels are composed of polyvinyl chloride backed with acrylate resin. The labels are designed to be affixed on the “Bring it Back Recycling Bins.”
The applicable subheading for the polyvinyl chloride adhesive labels will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics: other: other: other. The rate of duty will be 5.8 percent ad valorem.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division