The tariff classification of Star Wars Sticker Mask from China.

N265670 July 21, 2015 CLA-2-49:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 4911.91.2040 Mr. David Prata CVS Health One CVS Drive, Mail Code 1049 Woonsocket, RI 02895 RE: The tariff classification of Star Wars Sticker Mask from China. Dear Mr. Prata: In your letter dated June 10, 2015 you requested a tariff classification ruling. The sample submitted will be returned to you. Item number 59507 is described as “Star Wars Sticker Mask”. The item is a die cut sheet of adhesive EVA foam approximately 2 mm thick. Affixed to the foam is a lithographically printed paper picture, which depicts the mask of licensed “Star Wars” character Stormtrooper. The Star Wars Sticker Mask is composed of different components (EVA foam and printed paper), and is therefore considered a composite good. Regarding the essential character of the sticker, the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. This office is of the opinion that the essential character of the Star Wars Sticker Mask is imparted by the printed paper. The applicable subheading for the Star Wars Sticker Mask will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other. 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 TSUS 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 Albert Gamble at albert.gamble@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division