CLA-2:49:OT:RR:NC:4:434

Cathy Yu
Yu, Cathy C.
13715 Bess St.
La Puente, CA 91746

RE: The tariff classification of scented stickers from China

Dear Ms. Yu:

In your letter, dated April 7, 2025, you requested a tariff classification ruling on behalf of your client, Weveel LLC. A sample and additional descriptive information were provided for our review.

The “Scentos sticker sheets- Fruits,” item #76668, is a retail package of scented, self-adhesive, paper stickers. The lithographically printed stickers are colorfully illustrated with fruits and animated versions of fruit. They are scented to correspond to the fruit depicted.

You propose classification of the sticker sheets in subheading 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other” printed matter. We disagree. The printed stickers bearing images of fruits are more specifically provided for in an earlier subheading.

The applicable subheading for the scented stickers will be 4911.91.2040, 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: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other.” The column one, general 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.

Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheadings 6601.99.0000, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.? ?All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. ??At the time of entry, you must report the Chapter 99 heading applicable to your product classification, 9903.01.63, in addition to subheading 6601.99.0000, HTSUS, listed above.

The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notes cited above and the applicable Chapter 99 subheadings.

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 Regulations (19 CFR 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 Charlene Miller at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division