CLA-2-49:RR:NC:N2:234
Mr. Jeffrey E. Berman
Chesta Co., Inc.
145 W. Columbus St.
Pickerington, OH 43147
RE: The tariff classification of heat transfer paper from China.
Dear Mr. Berman:
In your letter dated July 24, 2007, you requested a tariff classification ruling.
Two samples were submitted. The first is marked “A”, which is a piece of heat transfer paper, printed with sublimation ink (dye). The second is marked “B”, which is a flag that was printed using the heat transfer paper according to your request. According to your letter, the heat transfer paper will be imported from China to print textile articles. You stated in your letter that the printing process is done via a heat press which heats the ink so that it will change to a gas and transfer the image permanently to the article being printed. After this process is completed the heat transfer paper is discarded.
You requested a ruling for the manner in which the heat transfer paper should be marked with Country of Origin as well as the tariff classification ruling.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134 of the Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.
You requested the use of a sticker to indicate Country of Origin. This office does not object to the use of a sticker stating “made in China” to indicate Country of Origin placed on the back of each sheet of heat transfer paper.
The applicable subheading for the heat transfer paper will be 4908.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transfers (decalcomanias): Transfers (decalcomanias), vitrifiable. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division