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NY 865307


SEP 5 1991

CLA-2-49:S:N1:234 865307

CATEGORY: CLASSIFICATION

TARIFF NO.: 4908.90.0000

Mr. David N. Miller
Air Express International
111 Darby Commons Court
Folcroft, PA 19032

RE: The tariff classification of heat transfers from Korea.

Dear Mr. Miller:

In your letter dated June 12, 1991, on behalf of your client, C-D (Color-Dec) International (Pitman, NJ), you requested a tariff classification ruling.

Your letter and an accompanying shipper's invoice from Shin Seung Co., Ltd. (Korea) describe the merchandise in question as "hot stamping foils for plastics of ABS." A letter from your client refers to it as "heat transfer film" that can be used to decorate many substrates, including plastic, wood, and metals.

A sample was submitted and will be retained for reference. It is a flexible plastic strip which has been printed with a multicolored floral design. Literature indicates that it consists of a plastic carrier film followed, in order, by a release layer, a protective layer, a color coat or printed image, and a sizing or adhesive layer. Our laboratory reports that there is no detectable metal or metal powder in the product.

It is our understanding that when this item is brought into contact with the surface of an article to be decorated, the application of heat and pressure will result in the transfer of the color image. That is, the color coat, sizing and protective layers will be released from the carrier and deposited on the other surface. The carrier, stripped of its image, can then be discarded.

The applicable subheading for the above-described non- metallic, multicolored heat transfers will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for transfers (decalcomanias), other than vitrifiable. The rate of duty will be 15.4 cents per kilogram.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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