CLA-2-58:RR:NC:TA:350
Ms. Yuri Starikov
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of Foam Ribbon Stickers, Decoration Stickers and a Scrapbooking Kit. The Foam Ribbon Stickers are made in Taiwan, the Decoration Stickers and Scrapbooking Kit are produced in China.
Dear Ms. Starikov:
In your letter dated December 5, 2006, you requested a classification ruling.
The first item, Foam Ribbon Stickers product number FS-800, consist of narrow woven polyester fabrics measuring between ¼" and ½" wide. They all have fast edges and measure about 12" in length. These narrow fabrics have printed designs as well as foam plastic designs on one side. The other side has been coated with an unspecified adhesive. The narrow fabrics are then placed on a release paper backing.
The second item, Decoration Stickers product number C077, consists of shapes in the form of letters and numbers made of textile fabric that have been decorated with glitter adhered to the surface by means of an adhesive.
You suggest classification of these stickers in subheading 3213.90.0000, HTSUS, which provides for artists', students' or signboard painters' colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: other. You reference two rulings that classified glitter glue pens in that provision. The product that is the subject of this ruling is not glitter glue but is instead a shape made of textile fabric that has been decorated with glitter adhered to the surface by means of adhesive. Moreover, the provision is limited to such articles when in the form of tablets, tubes, jars, bottles, pans or similar forms or packings. The instant product is not in the requisite form for classification in that provision.
The third item, Scrapbooking Kit product number 97188, consists of various large printed sheets of paper measuring 12" x 12" square along with similar, yet smaller, sheets and cutouts which are designed to be used in scrapbooks. The large printed paper sheets impart the essential character to this item.
The applicable subheading for the Decoration Stickers, product number C077, will be 6307.90.9889, HTSUS, which provides for other made up articles . . . other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the Scrapbooking Kit, product number 97188, will be 4811.90.6090, HTSUS, which provides for … other paper or paperboard, … in strips or rolls, other than handmade, … . The duty rate is Free.
Your inquiry does not provide enough information for us to give a classification ruling on the Foam Ribbon Stickers, product number FS-800. Your request for a classification ruling should include 1) the composition of the adhesive material (plastic, rubber), and 2) the composition of the foam material used to make the designs. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Deborah Walsh at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division