The tariff classification of scrapbook embellishments from China

N041095 November 7, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4821.10.2000; 4823.90.8600; 4911.99.6000; 4911.99.8000 Mr. Chris Pugh Wilton Products, Inc. 2240 W. 75th Street Woodridge, IL 60517 RE: The tariff classification of scrapbook embellishments from China Dear Mr. Pugh: In your letter dated September 25, 2008, you requested a tariff classification ruling. You submitted five samples of scrapbook embellishments for our examination which will be returned to you as requested. Three designs of the scrap booking embellishments with the self-adhesive back are made of paper and two are made of plastic. The various designs are listed below as follows: “Birthday”: The item is made up of 13 lithographically printed, paper dimensional cut-outs. They are self-adhesive and are made up of 2 (or 3) layers of printed paper. The paper is stacked with each layer being separated by adhesive foam. The items are cut-to-shape (party hats, birthday cake, birthday candles, etc). Each piece is printed with designs or text to help identify the shape of the item. This item is greater than 0.51 mm in thickness. “Blue Flowers”: The item is made up of 12 flat, lithographically printed paper flowers that are self-adhesive. They are cut-to-shape in various flowers and vines. The designs printed on the shapes highlight the pre-cut forms. This item is less than 0.51 mm in thickness. “Blue and Gold Words”: The item is made up of 13 lithographically printed, self-adhesive, chipboard (paperboard) pieces. The chipboard items are cut-to-shape in words (“memories”, “us”, “gift”, etc) and to the shape of flowers and decorative embellishments. They are printed with various designs and decorated with glitter and beads. This item is over 0.51 mm in thickness. “Sea Animals”: This item is made up of 9 individual, flat Mylar sea animals. They are self-adhesive, lithographically design-printed figures, cut-to-shape and identifiable as several fish and a dolphin. This item is not paper/paperboard and is printed with designs. “Dome” Stickers: The item is made up of 15 pieces of plastic circular (3/4” diameter) dimensional pieces that have plastic upper surfaces and self-adhesive backings. A clear plastic convex upper surface covers each paper printed article. Each item is lithographically printed with a single identifiable image (sailboat, frog, turtle, baseball, etc). This item is made up of printed designs that are plastic and not flat. The applicable subheading for the “Birthday” scrapbook embellishments will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard labels…printed in whole or in part by a lithographic process. The rate of duty will be Free. The applicable subheading for the “Blue Flowers” and “Blue and Gold Words” scrapbook embellishments will be 4823.90.8600, (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be Free. The applicable subheading for the “Sea Animals” scrapbook embellishments will be 4911.99.6000, (HTSUS), which provides for Other (than certain enumerated) printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be Free. The applicable subheading for the “Dome” stickers will be 4911.99.8000, (HTSUS), which provides for Other (than elsewhere provided for) printed matter. 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