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NY N016390




September 5, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.90.5060; 7326.90.8587

Ms. Lisa Thatcher
Avery Dennison
50 Pointe Drive
Brea, CA 92821

RE: The tariff classification of identification badge kits and refills

Dear Ms. Thatcher:

In your letter dated July 20, 2007, you requested a tariff classification ruling.

Two sample kits for making laminated badges were submitted previously. Item 727820295100031 is a box with components to make 25 laminated photo ID badges, such as those used as temporary passes for building visitors. The box contains 25 ID badge sheets and 25 clips for wearing the badges on clothing. Each ID badge sheet includes a punch-out plastic-coated paper card and a peel-off pressure sensitive clear plastic sheet. The card is designed to be used in an inkjet printer to be imprinted with a photograph and other identifying information. The pressure sensitive plastic sheet is peeled off and folded over the printed card to form a protective covering on both sides of the card. According to the breakdown submitted with your request, the cost of the self-adhesive sheet is almost 200 times the cost of the coated paper badge. The essential character of this composite article is imparted by the pressure sensitive plastic sheet. The clips are made of iron or steel. They have an adhesive back so they can also be used with clothing that does not have a pocket. According to the breakdown submitted with your request, the cost of the clip is almost three times the cost of the pressure sensitive plastic sheet. The clip may be reused when the laminated badge is disposed of.

Item 727820295100030 is a refill kit for Item 727820295100031. It is a box containing one hundred ID badge sheets as described above. The refill kit does not include the metal clips for attaching the badges to clothing.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

Kit 727820295100031 is considered to be a set for tariff classification purposes. In this kit, both the laminating sheets and the reusable metal clips equally merit consideration in determining the essential character of the sets. The heading for the reusable metal clip appears last in numerical order among the competing headings that equally merit consideration.

You reference a ruling that classified laminating pouches in subheading 3926.90, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other articles of plastics. This provision is applicable only when the product is not more specifically provided for in an earlier heading of the chapter. The laminating sheet in this identification badge system is a flat pressure sensitive sheet that is provided for more specifically in an earlier heading of Chapter 39.

You did not indicate the country of origin of the products. The rates of duty provided below are applicable to countries with which the United States has Normal Trade Relations.

The applicable subheading for the photo ID badge kit with reusable metal clips, Item 727820295100031, will be 7326.90.8587, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The general rate of duty will be 2.9 % ad valorem.

The applicable subheading for the photo ID badge refills, Item 727820295100030, will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: 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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