The tariff classification of printed self-adhesive vinyl stickers from Poland

N355268 November 5, 2025 CLA-2-39:OT:RR:NC:N5:137 CATEGORY: Classification TARIFF NO.: 3919.90.5060, 9903.02.20 Nataliia Zlobinets LNA ECOMMERCE LLC 3524 Silverside Road, Suite 35B Wilmington, DE 19810 RE: The tariff classification of printed self-adhesive vinyl stickers from Poland Dear Ms. Zlobinets: In your letter dated October 25, 2025, you requested a tariff classification ruling. The products under consideration are sheets of flat, vinyl self-adhesive stickers die-cut into decorative images. The sticker sheets cover a variety of themes. Multiple sticker sheets are packaged together into retail sets. The stickers are designed to be used for decorative purposes. You suggest in your letter that the stickers are classifiable in heading 4911. We disagree. Self-adhesive, printed plastic shapes are provided for in heading 3919. Note 2 to Section VII, HTSUS, states that “Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.” The Explanatory Notes to Chapter 39, and to heading 3919, specifically include plastic shapes printed with motifs: “(Goods of heading 3919) even if printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, do not fall in Chapter 49 but remain classified in the above-mentioned headings.” Therefore, classification in Chapter 49 is precluded. The applicable subheading for the sheets of printed self-adhesive vinyl stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other: other. The general rate of duty will be 5.8 percent ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15 percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.20, in addition to subheading 3919.90.5060, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division