CLA-2-48:RR:NC:SP:234 H89564
Ms. Ellyn Collins
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510
RE: The tariff classification of paper/foil seals from China.
Dear Ms. Collins:
In your letter dated March 18, 2002, you requested a tariff classification ruling.
Samples identified as “gummed foil seals,” item numbers 987220 (1/2-inch) and 987230 (1-inch), were submitted for our examination. They are small die-cut paper shapes (stars, evergreen trees, wreaths and snowmen) coated on the back with an adhesive that must be moistened to be activated. The face of each shape has a very thin covering that appears to consist of clear plastic and colored metallic foil. The seals are put up for retail sale in blister packs containing either 80 or 140 pieces each. The items are evidently intended for use as decorative seals on envelopes, wrapped packages or the like.
The applicable subheading for the seals will be 4823.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) coated paper, cut to size or shape, and articles of coated paper…other (than certain specified) seals. The rate of duty will be 1.1%.
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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division