The tariff classification of block alphabet stickers from China

N302478 March 15, 2019 CLA-2-48:OT:RR:NC:N1:130 CATEGORY: Classification TARIFF NO.: 9903.88.03; 4823.90.6700 Ms. Kali Shek Silver Timing Ltd. 8/F Pioneer Place 33 Hoi Yuen Road Kwun Tong HONG KONG RE: The tariff classification of block alphabet stickers from China Dear Ms. Shek: In your letter, received on December 31, 2018, you requested a tariff classification ruling. Photos and product information were submitted for our review. The product under consideration is “Block Alphabet Stickers”. Each item contains two 9.75” x 7.25” sheets of coated paper stickers packaged in a plastic sleeve. The stickers are die-cut letters and numbers. The stickers are sold in single colors, such as red, blue, or black. The individual stickers are not printed in any way beyond the single color. There is no decorative aspect to the stickers. In your letter, you suggest that the stickers may be classifiable under subheading 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The Explanatory Notes to the Harmonized System for Chapter 49 identify that the term “printed” does not include mere coloration. Therefore, solid color, letter-shaped stickers do not qualify as printed matter. The stickers will therefore be classifiable as articles of paper in Chapter 48, HTSUS. The applicable subheading for the block alphabet stickers will be 4823.90.6700, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other. The rate of duty will be free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4823.90.6700, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4823.90.6700, HTSUS, listed above. 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 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division