CLA-2-39:OT:RR:NC:N1:119
Ms. Denise Young-Sang
Office DEPOT®/OfficeMax®
6600 North Military Trail, Mail Code: N215J
Boca Raton, FL 33496
RE: The tariff classification of various static cling office items from China
Dear Ms. Young-Sang:
In your letter dated September 17, 2018, you requested a tariff classification ruling.
The five products that you are requesting a classification ruling on are as follows:
Item 1114: A QuickFilm QuickNote pad. It is a pad with static-stay technology which allows the plastic note to cling to a variety of smooth surfaces. It does not contain any type of adhesive. Each sheet measures about 3.93 inches by 2.75 inches. They will come in a variety of shapes and colors. Although some may be in the form of circles or squares there is a wide variety of available shapes.
Item 1144: It is a QuickFilm Dry Erase Memo Board. Each packet will contain five sheets, They can be adhered to any smooth surface, such as refgerators, glass, walls etc. You state that they can turn any surface into a message board. Dry Erase sheets erase easily. They measure 5.87 by 8.25 inches. The face of the board is white in color.
Item 1146: It is a QuickFilm Static –Stay Holder package contains a continuous, perforated sheet of static stay plastic. You indicate that they can be used to adhere to any smooth surface and can hold documents or photos in place. Each sheet measures 10.23 by 13.582 inches.
Items 1109 and Item 1 are both QuickFilm Frame Packets. You state that each contains 4 and 2 static stay frames respectively. They can adhere to any smooth surface such as refrigerators, walls, windows etc. Each frame measures 6.5 by 8.5 inches. You indicate that the difference between these items is that Item number 1 is imported with a decorative border. You also state that some may be decorated with a holiday motif or other motif suitable for the holidays.
All products under review are indicated to be 100 percent polypropylene. You suggest in your request that the products under review may be classified in Heading 3920.29. However, Chapter 39, Note 10 provides that: headings 3920 and 3921, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).
The “Quickboard Plain Dry Erase Whiteboard Film” is a sheet of flexible plastic material designed to cling, via “static technology,” to any non-textured surface, such as glass or metal. The whiteboard film is writeable and erasable using dry erase markers, much like a traditional dry erase board in use. Per the samples provided, the sheets, measuring approximately 32” x 23” each, are not perfectly squared at the corners; rather the corners are slightly rounded. Sheets are sold in rolls of 10 or 25 per retail box.
The applicable subheading for the Quickboard Plain Dry Erase Whiteboard Film and the uniquely shaped plastic memo notes “QuickFilm QuickNote”, (heart, thought bubble, and star burst) will be 3926.10.0000, which provides for: Office or school supplies (of plastic). The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the “QuickFilm QuickNotes” memo notes which are square, round, or rectangular in shape will be 3920.20.0055, which provides for: Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: Of polymers of propylene: Other. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the QuickFilm Frame Packets and the QuickFilm Static –Stay Holder (in rolls) will be 3920.20.0055, which provides for: Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: Of polymers of propylene: Other. The rate of duty will be 4.2 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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 3920.0055, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3920.20.0055, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division