OT:RR:CTF:CPMM H262220 KSG
Mr. B. Bahramian
Center for Technology Management
202 Halpine Walk Ct
Rockville MD 20851
RE: Modification of NY N254739; tariff classification of a plastic sheet with a printed numeral
Dear Mr. Bahramian:
This letter is to inform you that we have reviewed New York Ruling Letter (NY) N254739, dated July 24, 2014, regarding the tariff classification of a plastic sheet with a printed numeral under the Harmonized Tariff Schedule of the United States (HTSUS). You requested reconsideration of the classification of the merchandise amongst other items. In response, we issued NY N255964, dated August 29, 2014. However, we declined to reclassify the plastic sheet and instead asked for further information. We received another request for reconsideration of the plastic numerals, amongst other items, and issued NY N257869, dated October 28, 2014, wherein we again declined to classify the merchandise without a sample and description of the printing process.
Upon review of NY N254739, and inspection of the sample provided, U.S. Customs & Border Protection (CBP) has determined that the classification of the plastic sheet with a printed numeral is incorrect and the ruling should be modified as explained below.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as
amended by section 623 of Title VI, notice proposing to modify NY N254739 was published on September 25, 2019, in Volume 53, Number 34, of the Customs Bulletin. No comments were received in response to this Notice.
FACTS:
The sample provided is a clear plastic sheet about 7 inches by 3 ? inches (identified in NY N254739 as part #28). The numeral “3” is formed by printing a black background that leaves the shape of the numeral. The plastic sheet will be used in a light panel assembly that functions as an illuminated address sign. Each sheet is printed with a single number. The appropriate quantity of sheets with the applicable numbers are placed in a light panel assembly to form the address.
In NY N254739, CBP classified the article in subheading 3926.90, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other.”
ISSUE:
Whether a plastic sheet with the numeral on it is classified in heading 3920, HTSUS as a plastic sheet, in heading 3926, HTSUS, as a plastic article or in heading 4911, HTSUS, as other printed matter.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative section and chapter notes also apply, unless the context otherwise requires.
The HTSUS headings under consideration are the following:
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
4911 Other printed matter, including printed pictures and photographs:
Section Note 2, Section VII, HTSUS, states that except for goods of heading 39.18 or 39.19, plastics, rubber and articles thereof, printed with motifs, characters, or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.
Chapter 49 Note 2 states the following:
For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The general EN of Chapter 49, HTSUS, states, in pertinent part, the following:
With the few exceptions referred to below, this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations. . . .
For the purposes of this Chapter, the term “printed” includes not only reproduction by the several methods of ordinary hand printing (e.g., prints from engravings or woodcuts, other than originals) or mechanical printing (letterpress, offset printing, lithography, photogravure, etc.), but also reproduction by duplicating machines, production under the control of an automatic data processing machine, embossing, photography, photocopying (sic) thermocopying or typewriting (see Note 2 to this Chapter), irrespective of the form of the characters in which the printing is executed (e.g., letters of any alphabet, figures, shorthand signs, Morse or other code symbols, Braille characters, musical notations, pictures, diagrams). The term does not, however, include coloration or decorative or repetitive design printing.
The EN for heading 4911 states that it “covers all printed matter (including photographs and printed pictures) of this Chapter …but not more particularly covered by any of the preceding headings of the Chapter.”
Since the use of the plastic sheets bearing numerals is determined by the fact of its being printed with the outline of the numeral, and it is not more particularly covered elsewhere in Chapter 49, we find that the articles are properly classified in heading 4911, HTSUS. Although the numerals are delineated by the absence of the black printing on the clear sheet, the numerals are formed by the printing process. They are not colored or repetitive-design printed.
Pursuant to GRI 6, since the article is not particularly covered by any other subheadings of Chapter 49, it is classified in subheading 4911.99.80, HTSUS, which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Other: Other.”
HOLDING:
By application of GRI’s 1 and 6, the plastic sheets printed with numerals are classified in subheading 4911.99.80, HTSUS, which provides for “Other printed matter. Including printed pictures and photographs: Other: Other: Other: Other.” The column one, general rate of duty is free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the world wide web at www.itc.gov.
EFFECT ON OTHER RULINGS:
NY N254739 is modified with regard to the tariff classification of the plastic sheets with numeral printed on them (part #28). The classification of the other articles in NY N254739 is unaffected.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the CUSTOMS BULLETIN.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division