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NY N008000




March 26, 2007

CLA-2-39:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 4911.99.8000

Ms. Nancy Quirk
Evans and Wood & Co., Inc.
612 E. Dallas Road, Suite 200
Grapevine, TX 76051

RE: The tariff classification of stickers from Taiwan

Dear Ms. Quirk:

In your letter dated March 6, 2007, on behalf of Hobby Lobby, you requested a tariff classification ruling.

Four samples were included with your request. All are marketed as Bubble-A-Bilities stickers. The stickers are puffy stickers with raised centers tapering to flat sides. They give the impression of viewing the underlying printing or pattern under a bubble of water. Sample A is a sheet of heart shaped stickers. These are colored or printed with repetitive patterns only. Sample B is a sheet of stickers that are printed with letters, words (such as Love, Friendship), sayings (such as Best Friends Forever, Flower Garden) or pictures of flowers. Sample C is a sheet of stickers each printed with a single letter of the alphabet or with a punctuation mark. Sample D is a sheet of stickers that are not printed, but are formed in the shape of individual letters, numbers or punctuation marks.

The samples are being returned as you requested.

You suggest classification in subheading 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), as ornamental articles of plastics. You note that the stickers cannot be classified in heading 3919 of the HTSUS because they are not flat. Legal Note 2 to Section VII provides that, except for the goods of heading 3918 or 3919, plastics, rubber and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in chapter 49. Samples B and C are printed with motifs, characters and pictorial representations that provide the primary use of the goods and are thus not incidental to the use of the goods. Therefore, samples B and C are considered to be printed articles of chapter 49. Sample A is printed with coloring and repetitive patterns, but not motifs, characters or pictorial representations, and is not considered to be printed matter for tariff purposes. Sample D is shaped to form letters and numbers, but is not printed.

The applicable subheading for Sample A, the colored and patterned heart stickers, and for Sample D, the shaped letters, numbers and punctuation marks, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for Sample B, the printed letters, words, sayings and pictures, and for Sample C, the printed letters and punctuation marks, will be 4911.99.8000, HTSUS, which provides for other printed matter, including printed pictures and photographs: other (than various specified kinds). The 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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