The tariff classification of membrane switches, overlays and labels.

NY I82885 July 8, 2002 CLA-2-39:RR:NC:SP:221 I82885 CATEGORY: Classification TARIFF NO.: 3919.90.5060; 4911.99.8000; 4821.10.4000; 8536.50.9065 Ms Cindy Bartlett Bovie Screen Process Printing Co., Inc. Northeast Avenue P.O. Box 720 Concord, NH 03302-0720 RE: The tariff classification of membrane switches, overlays and labels. Dear Ms. Bartlett: In your letter dated May 28, 2002, you requested a tariff classification ruling. Five samples were submitted with your request. Sample A is a flexible membrane switch. Sample B is a printed vinyl or polystyrene label, with and without adhesive. Sample C is a printed polycarbonate overlay with or without adhesive on the back. Sometimes the overlays are made with polyester. Sample D is a printed polyester label with polyester laminate with adhesive on the back. Sometimes the base material is vinyl. Sample E is a printed paper label with or without adhesive. Occasionally, some of these labels will not be printed. You did not indicate the country of origin. The rates of duty shown below are those applicable to goods with which the United States has Normal Trade Relations. The applicable subheading for Sample A, the flexible membrane switch, will be 8536.50.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical switches, for a voltage not exceeding 1000 V: other. The general rate of duty will be 2.7 percent ad valorem. The applicable subheading for Sample B (vinyl or polystyrene labels), Sample C (polycarbonate or polyester overlays) and Sample D (polyester or vinyl labels with polyester overlaminate), as long as they are backed with adhesive, will be 3919.90.5060, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics…other. The general rate of duty will be 5.8 percent ad valorem. This classification remains the same whether or not they are printed, as long as the articles are pressure sensitive and flat. The applicable subheading for sample B (vinyl or polycarbonate label) or for sample C (polycarbonate overlay), when printed but not pressure sensitive, will be 4911.99.8000, HTS, which provides for other (non-enumerated) printed matter. The general rate of duty will be 1 percent ad valorem. The applicable subheading for Sample E (the printed paper label with or without adhesive) will be 4821.10.4000, HTS, which provides for: paper and paperboard labels of all kinds, whether or not printed: printed: other than by a lithographic process. The general rate of duty will be 0.8 percent ad valorem. We are unable to provide a classification for all these products when they are not printed. As shown above, self-adhesive plastic labels and overlays, whether printed or not, are classified in 3919.90.5060. However, there are numerous possible tariff provisions for plastic labels that are not printed and not self-adhesive, depending in part upon the shape of the label as well as the type of plastic. The paper labels, when not printed, also can fall under various tariff provisions. If you wish to request a binding ruling on the labels that are not printed, and not self-adhesive, please provide samples. 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, National Commodity Specialist Division