CLA-2-48,49,39:RR:NC:2:234 J81295
Mr. Gerard Garcia
Marketing Executive
Hyline Label Co.Ltd.
Sadhoo Trace, El Socorro
San Juan, Trinidad, W.I.
RE: The tariff classification of various labels, from Trinidad, West Indies.
Dear Mr. Garcia:
In your letter dated February 13, 2003, addressed to the U.S. Customs office in San Juan, Puerto Rico, you requested a tariff classification ruling as to labels, made of various materials, printed by various processes, or not printed, self-adhesive and not self-adhesive.
You state that you were given certain advice by Customs Officers; we find that the advice is correct as to some of your products, but, as to others, not.
Samples were provided, which will be retained for reference. Classifications follow:
Bacon Board. These are rectangular pieces of multi-ply paper, measuring 7 inches by 4 ¾ inches, not printed and not self-adhesive, which presumably will be printed, so as to enable them to function as “label”. The applicable subheading for these articles will be 4821.90.4000, Harmonized Tariff Schedules of the United States (HTS), which provides for: Paper and paperboard labels of all kinds, whether or not printed: Other (than printed): Other (than self-adhesive). The rate of duty will be 0.3 percent ad valorem.
Coca Cola, Crystal Springs, Diet Coke. These are printed plastic labels, to be affixed to containers of such merchandise. They are not pressure-sensitive. They are in strips of 2 or 3 panels, the strips being about 2 inches wide. The panels are marked for cutting off from the strip. Each panel is about 9 inches long. The applicable subheading for these articles will be 4911.99.8000, HTS, which provides for: Other printed matter: Other (than certain specified kinds). The rate of duty will be 0.5 percent ad valorem.
El Dorado, Ivanoff, Swiss Katerpak. These are printed paper labels, to be attached to containers of merchandise. The printing on them is not lithographic. The applicable subheading for these articles will be 4821.10.4000, HTS, which provides for: Paper and paperboard labels of all kinds, whether or not printed: Printed: Other (than in whole or in part by a lithographic process). The rate of duty will be 0.4 percent ad valorem.
QMI Fuel Treatment, Soya Chunk. These are lithographically printed paper labels. The applicable subheading for these articles will be 4821.10.2000, HTS, which provides for: Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be 0.9 cents per kilo.
Ginger Powder, MacFoods Turkey Pastrami. These are printed self-adhesive plastic labels. The applicable subheading for these articles will be 3919.90.5060, HTS, which provides for: Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: Other (than certain specified kinds). The rate of duty will be 5.8 percent ad valorem.
Articles classifiable under subheadings 4821.90.4000, 4911.99.8000, 4821.10.4000, 4821.10.2000, and 3919.90.5060, HTS, which are products of Trinidad and Tobago may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division