CLA-2-32:RR:NC:SP:236 L88019
Mr. Daniel B. Pickard
Wiley Rein and Fielding
1776 K Street NW
Washington, DC 20006
RE: The tariff classification of hot stamp foil from France
Dear Mr. Pickard:
In your letter dated October 3, 2005 you requested a tariff classification ruling on behalf of Armor U.S.A.
In your letter you state that hot stamp foil is used in thermal transfer printing where heat is applied to the foil through a print head, causing the ink layer to transfer a printed image onto the receiving media. Your letter states that that the foil is placed in between the product to be stamped and the heated print head. When the print head is stamped against the foil and product, the foil transfers a layer of ink wherever the raised surface of the print head presses against the product. With the hot stamp foil in question, the ink is transferred using vertical presses (also called up and down platen machines). You indicate that the primary usage of the hot stamping foil is for product coding.
In your letter you suggest that the master roll of hot stamp foil should be classified under HTS 3702.42.0000 which covers photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed. Stamping foils are, however, specifically provided for under HTS 3212.10.0000. Stamping foils are used with the application of both pressure and heat.
The applicable subheading for the hot stamp foil will be 3212.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: stamping foils. The rate of duty will be 4.7 percent ad valorem.
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 Debra Wholey at 646-733- 3034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division