CLA-2-39:OT:RR:NC:N4:421
Mr. Joseph D. Paterick
Fashion Angels Enterprises
4353 North Richards Street
Milwaukee, WI 53212
RE: The tariff classification of Fashion Angels “Tapefitti,” Item #11728, from China. Correction to Ruling Number N239592
Dear Mr. Paterick:
This replaces Ruling Number N239592, dated April 9, 2013, which contained an error in the product description. The merchandise was described as decal tape when it is actually pressure sensitive plastic tape. A complete corrected ruling follows.
The sample submitted with your request consists of six plastic dispensers on a retail card, each dispenser containing approximately 9 feet of decorative pressure sensitive plastic tape. This tape, marketed as “Tapefitti,” is printed with repetitive images such as pandas, zebras, cheetahs, gems, stars, daisies, robots, dolls, cupcakes and candies. It is marketed for use to decorate scrapbooks, notebooks, folders, bracelets, headbands, sketchbooks, portfolios, journals, picture frames and tote bags. The sample will be retained for training purposes.
You describe the product as decorative decal tape and you suggest classification in subheading 4908.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), as vitrifiable transfers (decalcomanias). The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. The Explanatory Notes to heading 4908 state that “Transfers (decalcomanias) consist of pictures, designs or lettering in single or multiple colours, lithographed or otherwise printed on absorbent, lightweight paper (or sometimes thin transparent sheeting of plastics), coated with a preparation, such as of starch and gum, to receive the imprint which is itself coated with an adhesive. This paper is often backed with a supporting paper of heavier quality. The designs are sometimes printed against a background of metal leaf. When the printed paper is moistened and applied with slight pressure to a permanent surface (e.g., glass, pottery, wood, metal, stone or paper), the coating printed with the picture, etc., is transferred to the permanent surface.”
This definition of decalcomania is consistent with the common and commercial definition of the term. The Dictionary of Paper, 5th Edition, edited by Michael Kouris (1996), defines decalcomania as “A process of transferring printed designs to porcelain, wood, glass, marble, etc. It consists usually in gumming the paper or other film bearing the colored picture onto the object and then removing the paper with warm water, the colored picture remaining. Often shortened to decal.” Both the dictionary definition and the Explanatory Note definition make it clear that the term “decalcomania” refers to printed images on a carrier material that are transferred to another surface. The carrier material is then discarded.
In the ruling that you cite in support of your claim, NY N032870, dated August 8, 2008, the items identified as tape dispensers did not dispense adhesive tape or any other tape. Each dispenser contained a roll of plastic strip coated with repetitive printed images of patterns or captions. The printed images, or decalcomanias, were transferred when the dispenser was hand rolled along any paper or page. As noted in the ruling, “The plastic strip acts merely as a backing for the images. Only the printed design is transferred to the receiving surface.”
The Tapefitti tape does not contain printed images that will be transferred to another surface, leaving a plastic or other backing behind. The Tapefitti consists of pressure sensitive plastic tape printed with decorative images that remain on the tape. The tape is designed to be cut into sections and the entire decorative tape segment is applied to another product to decorate that product.
Legal Note 2 of Section VII of the HTSUS states, "Except for the goods of heading 3918 or 3919, plastics, rubber and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in chapter 49." Since the pressure sensitive tape is provided for in heading 3919, it remains classified in heading 3919 rather than in chapter 49 even when printed and even when the printing is not merely incidental to the primary function of the goods.
The applicable subheading for the Tapefitti decorative pressure sensitive plastic tape will be 3919.10.2055, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics…in rolls of a width not exceeding 20 cm…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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division