CLA-2-39:OT:RR:NC:N4:421
Ms. Diane Romero
Lakeshore Learning Materials
2695 E. Dominguez Street
Carson, CA 90895
RE: The tariff classification of alphabet stickers from China
Dear Ms. Romero:
In your letter dated June 2, 2009, you requested a tariff classification ruling.
The sample provided with your letter is identified as Item FG 219, Peel & Stick Puzzle Letters. The product consists of a packaging bag containing 2000 puzzle shaped stickers, each of which is printed with a letter of the alphabet. The stickers are flat, pressure sensitive shapes made of thin foam plastic sheeting with an applied adhesive that is protected with a peel-off paper backing.
The header describes their use for art projects, and you state that the stickers are sold in the arts and crafts section of your catalog. While the item might appear at first glance to be a puzzle, each of the pieces is identical and there is nothing to solve. The product does not meet the definition of a puzzle as described in Headquarters Ruling Letter 083051, dated April 18, 1990. That ruling described a puzzle as a contrivance designed to amuse by presenting difficulties to be solved by ingenuity or patient effort. The puzzle letters are simply stickers cut into the shape of puzzle pieces.
The applicable subheading for the Peel & Stick Puzzle Letters, Item FG 219, will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other. The rate of duty will be 5.8 percent ad valorem.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division