The tariff classification of Decorative Tape Dispensers from China

N032870 August 8, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4908.10.0000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of Decorative Tape Dispensers from China Dear Ms. Ramsey: In your letter dated July 1, 2008, you requested a tariff classification ruling. You submitted samples of two packages of the Kraftix “Decorative Tape Dispensers”, Item #71020, for our examination. The packages contain a set of eight dispensers that come blister packed on a printed paperboard card intended for retail sale. Although you describe the product as a tape dispenser, this item does not dispense adhesive tape or any other tape. Each dispenser contains a roll of plastic strip coated with repetitive printed images of patterns or captions. The printed images, or decalcomania, are transferred when the dispenser is hand rolled along any paper or page. The images are transferred as a printed design of stars, hearts, fish, flowers, or messages like “Happy Birthday” and “I Love You”. The plastic strip acts merely as a backing for the images. Only the printed design is transferred to the receiving surface. The printed strip is wound around a multi-wheel mechanism that is enclosed in a plastic container with a removable cap. The dispenser measures approximately 2½” (w) x ½” (d) x 1” (h). The dispensing tool is designed to create pictured borders and decorate pages with style. The applicable subheading for the Decorative Tape Dispensers will be 4908.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transfers, (decalcomanias). 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division