The tariff classification of polyvinyl chloride (PVC) plastic stickers from Taiwan and China

N121876 September 21, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Mr. Aaron Phillips Kink Inc. 40 Greenleaf Street Rochester, NY 14609 RE: The tariff classification of polyvinyl chloride (PVC) plastic stickers from Taiwan and China Dear Mr. Phillips: In your undated letter, received in this office on September 3, 2010, you requested a tariff classification ruling. Samples were provided with your letter. The plastic stickers are flat and self-adhesive, and have a peel-off paper backing. They are printed with designs, words and letters and can be applied to various flat surfaces, such as on a car, bicycle or locker. The stickers are sold individually or in packs and vary in size from .5 inch by .5 inch to 48 inches by 48 inches. The applicable subheading for the plastic stickers 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…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