NY 863353
MAY 20 1991
CLA-2-48:S:N1:234 863353
Ms. Cindy Drozdowski
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, Pennsylvania 15024
RE: The tariff classification of adhesive labels from Taiwan.
Dear Ms. Drozdowski:
In your letter dated May 7, 1991, you requested a tariff
classification ruling.
The items in question are small cellophane packages of
pressure-sensitive adhesive paper labels said to be "perfect
identifiers for home, school or office." Although all of the
four sample packages submitted are marked with the product number
11483, each one contains a different style.
One package contains 1/2 inch, gold-colored paper squares,
each of which has been letterpress-printed with a single
character, usually a numeral. As is the case with all the other
styles, there are several identical sheets of these labels, which
are designed to be peeled off their release-paper backings and
affixed to any chosen surface.
The applicable subheading for the above-described style will
be 4821.10.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for printed paper labels, other than those
printed in whole or in part by a lithographic process. The rate
of duty will be 4.2%.
The other three styles are not printed and can be described
as follows:
3/4 inch disks, plain white paper.
3/4 inch disks, surface-colored paper.
1/2 inch stars, surface-colored paper.
The applicable subheading for these unprinted styles will be
4821.90.2000, HTS, which provides for pressure-sensitive paper
labels, other than printed. The rate of duty will be 5.8%.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport