The tariff classification of flower tile decals from Taiwan

NY M80166 February 3, 2006 CLA-2-14:RR:NC:N2:228 M80166 CATEGORY: Classification TARIFF NO.: 1404.90.0000 Ms. Francine Marcoux Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of flower tile decals from Taiwan Dear Ms. Marcoux: In your letter dated January 25, 2006 you requested a tariff classification ruling. Samples and descriptive literature accompanied your letter. The samples were examined and disposed of. Pressed Flower Tile Decals consist of a dried plant part (leaf, flower) pressed between two sheets of clear plastic film, one of which has an adhesive backing. Two 3-3/8 inch square decals are mounted on a plastic film release strip, and three strips are packed for retail sale in a sealed, clear plastic film envelope. The submitted literature suggests the decals are waterproof and may be mounted to ceramic tile, wood, glass, acrylic, or plastic surfaces. The applicable subheading for the Pressed Flower Tile Decals will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included…other. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division