The tariff classification of Assorted Paper and PVC Stickers from China

N300176 September 7, 2018 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Terry Choi Silver Timing Ltd. 8/F Pioneer Place 33 Hoi Yuen Road, Kwun Tong, HK CHINA RE: The tariff classification of Assorted Paper and PVC Stickers from China Dear Mr. Choi: In your letter, dated August 21, 2018, you requested a tariff classification ruling. Product information and photos were provided for review. Item number 947823, “Sticker Book,” is an assortment of 417 self-adhesive stickers on five separate backer sheets, as follows: One sheet of flat PVC plastic stickers and four sheets of flat paper stickers. All are 4C-printed with colorful motifs, such as apples, flowers and crayons, accompanied by words, such as, “Great” and “Hard Work.” The five sticker sheets are packaged together for retail sale. The packaged stickers meet the definition of a set within the context of General Rule of Interpretation 3(b) (GRI 3(b)). Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. Before deciding the essential character of the set, we will first address classification of the stickers, if imported separately. In your ruling request you propose classification of the stickers in subheadings 4823.90.6700 and 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Neither the paper nor plastic stickers meet the parameters of heading 4823, HTSUS, as “coated paper or paperboard.” The plastic stickers are specifically provided for in heading 3919, HTSUS, which provides for “Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.” This heading allows the articles to be printed with designs and remain in the heading. In addressing 4911.99.6000, HTSUS, the printed paper stickers are more appropriately considered “pictures, designs and photographs” of subheading 4911.91, HTSUS, based on their designs. Furthermore, your suggested classification applies to articles printed via a lithographic process, which yours are not. To determine the essential character of the set as a whole, we take into account that the majority of the stickers, by count, are the paper stickers classified in heading 4911, HTSUS. Therefore, the applicable subheading for the entire “Sticker Book” set will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: 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 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 this ruling, please contact National Import Specialist Charlene Miller at charlene.miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division