CLA-2-39:S:N:N3G:221 874430

Ms. Mary H. Elia
Seal-It, Inc.
75 Bloomingdale Road
Hicksville, New York 11801

RE: The tariff classification of plastic seals and heat shrinkable labels from Taiwan.

Dear Ms. Elia:

In your letter dated June 9, 1992, you requested a tariff classification ruling. The heat shrinkable labels are composed of polyvinyl chloride. The labels are printed with the brand names of various products along with information typically found on packaging or labels, such as instructions, warnings and warranties. The samples you provided appear to be suitable only as labels and not as packaging.

The heat shrinkable seal is printed with the words "Diet Center." It will be placed over the cap and neck of a bottle.

The applicable subheading for the heat shrinkable labels will be 4911.99.8000, HTS, which provides for other (non- enumerated) printed matter. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the seal will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures. The rate of duty will be 5.3 percent ad valorem.

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