The tariff classification of a sticker creator device and refills from China

N071446 September 1, 2009 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 3506.10.5000 Mr. Robert Hornyan Arizona Customs Brokers 2153 E. Jones Avenue Phoenix, AZ 85040 RE: The tariff classification of a sticker creator device and refills from China Dear Mr. Hornyan: In your letter dated July 30, 2009, on behalf of Xyron, Inc., Arizona, you requested a tariff classification ruling. The sample submitted with your request is identified as the Xyron 1.5 inch create-a-sticker adhesive transfer machine. The unit is a manual device with a replaceable adhesive cartridge used to apply adhesive onto the back of an object to transform it into a pressure-sensitive sticker. The device is made of molded plastics and is shaped like the letter X. It measures approximately 4 inches high by 3 ¾ inches wide by 2 ¼ inches deep and has a built-in plastic cutting edge. A two-reel cartridge is inserted through the bottom of the device and snaps into place. The cartridge is loaded at one end with a roll of paper tape covered with adhesive and at the other end with a roll of clear plastic film printed with the words “Rub and Peel” in a repetitive pattern. The two rolls feed into a common slot at the center of the cartridge and exit as a conjoined tape. The device has no mechanical features such as a rotating feed knob. The sample is packaged in a retail box that includes the device plus an adhesive cartridge. The adhesive transfer device is intended to transform objects such as photographs, pictures, die-cut letters, fabric, ribbon, metal or three-dimensional articles up to 1 ½ inches in width and up to 1/16 inch in thickness into stickers for use in scrapbooks, cards and crafts. The object to be transformed into a sticker is inserted into the open top of the device. Manually pulling on the conjoined end of the tape feeds the inserted object between the two rolls, attaching the adhesive covered paper onto the bottom side of the object and covering the top part of the object with the clear plastic film. The completed sticker is then torn off the roll against the cutting edge. Rubbing on the top of the clear plastic applies pressure to transfer additional adhesive from the paper backing to the back of the object to ensure that it is self-adhesive. The top plastic film is removed and discarded. The paper backing remains on the back of the newly created sticker to protect the pressure sensitive surface until the sticker is used, at which time the paper backing is also discarded. Refill cartridges are available with two different types of adhesive. Cartridges with permanent adhesive create single use stickers with a strong bond. Cartridges with repositionable adhesive create stickers with a weaker bond that can be repositioned multiple times. The adhesive transfer tape is packaged in a printed paperboard box for retail sale. The applicable subheading for the Xyron create-a-sticker device, whether imported alone or as a set with an adhesive cartridge, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the refill cartridges will be 3506.10.5000, HTSUS, which provides for: other products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. The rate of duty will be 2.1 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