CLA-2-49:OT:RR:NC:5:130

Ms. Jen McLaughlan
BibNumbers.com
21 Concourse Gate Unit 8
Nepean, Ontario K2E 7S4
Canada

RE: The tariff classification of Tyvek bib numbers from Canada

Dear Ms. McLaughlan:

In your letter, dated October 22, 2025, you requested a tariff classification ruling for Tyvek printed bib numbers. Product information and photos were submitted for our review.

The product under consideration is a printed race bib, worn by runners during races. The bib is printed with ink on Tyvek material, which is made from bonded polyethylene fibers. The bib is printed with the runner’s participant number and “Bibnumbers.com”. The Tyvek is perforated approximately 1” from the bottom edge to form a detachable bag check slip. There is a punched hole at each corner of the bib to pin it to the runner’s shirt.

You suggest that the bib is classifiable in subheading 4811.60, Harmonized Tariff Schedule of the United States (HTSUS) which provides for printed paper. We disagree. First, Tyvek is not paper. It is made from plastic fibers; paper is made from cellulose fibers. Second we believe that the essential nature of the racing bib is the printed characters.

The applicable subheading of the Tyvek printed race bib will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The general rate of duty will be free.

Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. However, goods classifiable in Chapter 49, HTSUS, are considered to be “informational materials” exempt from these duties. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.12, in addition to subheading 4911.99.8000, 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. At this time, products of Canada are not subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.26, in addition to subheading 4911.90.8000, HTSUS, listed above.

The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates can be found 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 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 Laurel Duvall at [email protected].
Sincerely,

(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division