The tariff classification of pressure sensitive plastic sheets from Taiwan

N025479 April 9, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of pressure sensitive plastic sheets from Taiwan Dear Ms. Elvi: In your letter dated March 27, 2007, you requested a tariff classification ruling. The sample provided with your letter is identified as the BTS Thin Laptop Skin, Liss Item 9002058. It consists of a self-adhesive polypropylene sheet printed with decorative designs. The sheet, which has slightly rounded corners, measures approximately 11.18 inches by 8.35 inches. There is a removable paper backing to protect the adhesive surface. You market the printed sheet for use on the cover of a laptop computer for protection and decoration. The sheet may be used as is or cut to fit various size laptop covers. Although you market the sheet as a laptop skin, it does not belong to a class or kind or goods solely or principally used as accessories to a computer. The sheet may be used to decorate binders, notebooks, photo albums or scrapbooks, or may be used in a variety of craft or decorative applications. The sample is being returned as you requested. You suggest classification in heading 4911, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed pictures, designs and photographs. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The General Explanatory Notes to chapter 49 state that the goods of heading 3919 are excluded from chapter 49 “even if they are printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods.” This note is mirrored by legal note 2 to Section VII of the HTSUS, which states that articles of plastics printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in chapter 49 “except for the goods of heading 3918 or 3919.” The applicable subheading for the BTS Thin Laptop Skin, Liss Item 9002058, will be 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. The 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, National Commodity Specialist Division