The tariff classification of "bling" stickers from China

NY M85972 September 15, 2006 CLA-2-39:RR:NC:N2:221 M85972 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. John T. Hyatt The Irwin Brown Company 212 Chartres Street New Orleans, LA 70130 RE: The tariff classification of “bling” stickers from China Dear Mr. Hyatt: In your letter dated August 15, 2006, on behalf of Funtime Products, you requested a tariff classification ruling. The samples submitted with your request are identified as “bling” stickers. The product consists of pressure sensitive clear plastic stickers on which are mounted three-dimensional sparkly dots that either spell out a word or phrase (e.g., “Princess” or “Porn Star”) or that are in a design (e.g., a heart or butterfly). The stickers can be used to decorate cell phones, notebooks or even one’s body. You suggest classification in subheading 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, whether or not in rolls, other, other. However, this provision is limited to flat shapes. Although the clear plastic on which the dots are mounted is flat, the sticker itself is not flat because of the three dimensional sparkly dots that comprise the decorative surface of the sticker. The applicable subheading for the “bling” stickers will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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, National Commodity Specialist Division