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NY 806546




February 15, 1995

CLA-2-48:S:N8:234 806546

CATEGORY: CLASSIFICATION

TARIFF NO.: 4821.10.4000; 3919.90.5060

Ms. Diana Pilkey
A1 Label
900A Don Mills Road
Unit 106, Don Mills
Ontario M3C 1V6 CANADA

RE: The tariff classification of printed labels, of paper or plastic, from Canada.

Dear Ms. Pilkey:

In your letter dated January 17, 1995, you requested a tariff classification ruling. Several samples were submitted and will be retained for reference.

One group of samples is a selection of paper labels, printed with product information concerning specific merchandise (e.g., a particular brand of mouthwash), intended to be affixed to containers holding such merchandise. Over the telephone, you indicated that these labels are printed by a flexographic process, which is not considered lithography. Some of the labels are pressure-sensitive (self-adhesive), while others are not.

The applicable subheading for the flexographically printed paper labels, whether or not pressure-sensitive, will be 4821.10.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (than certain enumerated) printed paper and paperboard labels of all kinds. The general rate of duty will be 3.8%.

The second group of samples is a selection of labels printed on polyolefin plastic film. All of these are the pressure- sensitive (self-adhesive) type, and are mounted on sheets of release paper. Although most of them are printed with product information for use on packaging, one sample is a set of tab-like stickers printed merely with the word "lift."

The applicable subheading for all of the above-described printed, pressure-sensitive polyolefin film labels will be 3919.90.5060, HTSUSA, which provides for other (than certain enumerated) self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. The general rate of duty will be 5.8%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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