The tariff classification of a decorative transfer from Taiwan

NY M86060 September 14, 2006 CLA-2-39:RR:NC:N2:221 M86060 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Jenny Helm GFSI, Inc. 9700 Commerce Parkway Lenexa, Kansas 66219 RE: The tariff classification of a decorative transfer from Taiwan Dear Ms. Helm: In your letter dated August 11, 2006, you requested a tariff classification ruling. The sample submitted with your request is a transfer that will be used in a domestic garment decoration process. The transfer consists of a word (in this case, “Lugnuts”) that is spelled out in faceted plastic discs that are covered with a thin layer of aluminum. Although you describe these discs as rhinestones, they do not resemble rhinestones or any other gems. The discs are more in the nature of imitation metal studs. The transfer has a clear plastic top layer and a white plastic bottom layer. The clear plastic top layer is covered with adhesive that holds the faceted discs in the desired position. The clear top sheet with the attached transfer decoration is peeled off the protective white plastic backing sheet and then placed onto a garment. Using a heat process that activates the glue on the bottom of the discs, the transfer is then permanently attached to the garment. The clear plastic top sheet is then peeled off and discarded. You state that the transfers are currently manufactured in Taiwan but in the future they may be manufactured in other countries as well. The rate given below applies to transfers manufactured in countries, including Taiwan, with which the United States has Normal Trade Relations. The applicable subheading for the faceted plastic transfers 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