The tariff classification of a Printed Leather Label from China.

N294221 February 22, 2018 CLA-2-49: OT: RR: NC: 4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Rosemary Avondet Harmonized Customs Brokers  221 Sheridan Blvd. Inwood, NY 11096  RE: The tariff classification of a Printed Leather Label from China. Dear Ms. Avondet: In your letter, dated February 8, 2018, you requested a tariff classification ruling on behalf of your client, LF Beauty. Additional information was received in response to an inquiry from this office. A sample was submitted for review and will be returned, per your request. The item under consideration is a label composed of an aluminum backing and cow leather face. Pad-printed onto the leather are the words “Tom Ford Ombré Leather” in a contrasting color. After importation into the United States, the label will be affixed to a bottle of body spray. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. The General EN to Chapter 49, HTSUS, provides in pertinent part: “… this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations...” The essential nature and use of the leather label is determined by its being printed with the product name. Therefore, the applicable subheading for the label will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The general 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division