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NY J82953




April 11, 2003

CLA-2-49:RR:NC:SP:234 J82953

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.2040

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of printed paper stickers, some with flashing lights, from China.

Dear Ms. Grego:

In your letters dated February 17 and April 1, 2003, you requested a tariff classification ruling.

The ruling was requested on assorted “blink and glow Halloween stickers,” SKU 813806. A prototype sample and contemplated artwork for the retail packaging were submitted for our examination. You describe the items as self-adhesive, offset-printed paper stickers depicting motifs associated with Halloween festivities. It appears that each retail package will contain a 9½” x 7” sheet of release paper bearing several die-cut stickers printed with pictures or designs representing such things as spiders, bats, mummies, ghosts, jack-o-lanterns, etc. The largest sticker in the package will have LED “eyes” that will blink when a tab is pulled. (A small, non-replaceable battery concealed within the sticker will provide power for this feature.)

You believe these items should be classified as “festive articles” in heading 9505 of the Harmonized Tariff Schedule of the United States (HTS). However, Customs has generally restricted that provision to products used to decorate the home during holidays. Printed stickers such as the instant ones are not limited to such use, and are often used by children to ornament notebooks, stationery and the like. In this connection, we note that the proposed retail packaging bears text suggesting that the items should be applied to one’s body, to walls, or “everywhere you want.” We thus find that this merchandise is outside the scope of the provision for festive articles. The applicable subheading for the SKU 813806 stickers will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed matterpictures, designs and photographslithographs on paper or paperboard, not over 0.51 mm in thickness. The rate of duty will be 1.3 cents per kilogram.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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