The tariff classification of stickers from China

N333422 June 20, 2023 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.2040; 4911.91.4040; 9903.88.15 Norma Floriano OOLY 5607 Palmer Way Carlsbad, CA  92010 RE:      The tariff classification of stickers from China Dear Ms. Floriano: In your letter, dated June 8, 2023, you requested a tariff classification ruling on three styles of sticker sheets.  Photos and  product descriptions were provided for our review. Item 120-199, X-Suzy: Mini Mantra, is a sheet of stickers shaped and printed to represent a variety of objects, including hearts, lips, pizza slices, fish, etc. They are printed with words such as, “Be Kind,” “Love,” and “Be You.” The stickers consist of two layers of PVC plastic and epoxy to create a raised, puffy, effect. Item 120-207, Stickiville Stickers: Months of the Year, is a set of two sticker sheets packaged together.  Each sticker is lithographically printed with a month of the year and some appropriate graphic decoration, such as flowers, bees, hearts, or candy corn.  The stickers are paper laminated with a thin layer of holographic glitter film. Item 120-208, Stickiville Stickers: Days of the Week, is a set of two sticker sheets packaged together.  Each sticker is lithographically printed with a day of the week and an accompanying design, such as clouds, stars, or flowers.  The stickers are paper laminated with a thin layer of holographic glitter film. The applicable subheading for item 120-199, the X Suzy: Mini Mantra sticker sheets, will be 4911.91.4040, which provides for “Other printed matter… Other pictures, designs and photographs:  Printed not over 20 years at the time of importation:  Other:  Other:  Other.”  The rate of duty will be Free. The applicable subheading for items 120-207 and 120-208, the Stickiville sticker sheets, will be 4911.91.2040, HTSUS, which provides for “Other printed matter… 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 HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.91.4040, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4911.91.4040, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division