CLA-2 CO:R:C:G 082976 SLR
Ms. Sharon C. Johnson
S. Johnson & Associates, Inc.
313 East Beach Ave.
Inglewood, CA 90302-3189
RE: "The Bumper Sticker Holder"
Dear Ms. Johnson:
This ruling is in response to your letter of August 12,
1988, on behalf of your client, Mr. Stephen Abrams, requesting
the classification of a plastic bumper sticker holder under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The subject item is an envelope-like product measuring
approximately 14-1/2 inches by 3-1/2 inches. It is made of two
layers of clear, flexible plastic, heat sealed along three of its
edges. One end is open and has a flap closure. The back has an
adhesive-coated, pressure-sensitive surface protected by a
peel-off strip of paper. The envelope is designed to be affixed
to a portion of a motor vehicle, such as the bumper, and to
provide a means of displaying alternating bumper stickers.
Different stickers can easily be inserted into and removed from
the envelope through the flap opening. This item will ultimately
be sold with a cardboard header stating "Driving Statements - The
Bumper Sticker Holder."
ISSUE:
Whether the bumper sticker holder is classifiable as an
accessory for motor vehicles or as a self-adhesive flat shape of
plastic under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes. Two headings appear to describe the subject
-2-
merchandise: Heading 8708, parts and accessories of the motor
vehicles of headings 8701 to 8705; and Heading 3919, self-
adhesive flat shapes of plastic.
Generally speaking, accessories are articles that are not
needed to enable the goods with which they are used to fulfill
their intended function. They must, however, somehow contribute
to the effectiveness of the principal article (e.g., facilitate
the use or handling of the principal article, widen the range of
its uses, or improve its operation). The subject bumper sticker
holder does not function in such a manner. Instead, it serves as
a platform for the expression of ideas and viewpoints. This
being the case, we need not explore the application of Heading
8708.
Heading 3919, HTSUSA, provides for self-adhesive plates,
sheets, film, foil, tape, strip and other flat shapes, of
plastic. It is the opinion of this office that the bumper
sticker holder qualifies as a flat shape within the purview of
Heading 3919. This is so, despite the fact that the product is
composed of two layers of plastic instead of one.
HOLDING:
The merchandise in issue is classifiable in subheading
3919.90.5050, HTSUSA, which provides for self-adhesive plates,
sheets, film, foil, tape, strip and other flat shapes, of
plastic, other. The applicable rate of duty is 5.8 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division