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NY N014932




August 23, 2007

CLA-2-39:RR:E:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.90.5060

Mr. Dale William Moyles
Ampco Manufactures Inc.
78 Fawcett Road
Coquitlam, British Columbia, Canada V3K 6V5

RE: The tariff classification of a graphic decal kit from Canada

Dear Mr. Moyles:

In your letter dated July 27, 2007, you requested a tariff classification ruling.

A photograph of the merchandise was provided with your letter. Ampco Manufactures is supplied with self-adhesive rolls of vinyl sheeting from 3 M of Canada. The rolls are 1800 inches in length by 48 inches in width. Ampco provides the image and cuts the self-adhesive plastic sheet to the appropriate shape and design, e.g., stripe kits. Masking tape is applied as a carrier support. The finished graphic decals are installed on the cab of a tractor for decoration.

You suggest classification in subheading 4911.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed matter, including printed pictures and photographs. Legal Note 2 of Section VII of the HTSUS states, “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.” Since the graphic decal kit is provided for in heading 3919, it remains classified in heading 3919 rather than in chapter 49 even when printed and even when the printing is not merely incidental to the primary function of the goods.

The applicable subheading for the graphic decal kit will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics: other: other. The general rate of duty will be 5.8 percent ad valorem.

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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