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NY 863353

MAY 20 1991

CLA-2-48:S:N1:234 863353


TARIFF NO.: 4821.10.4000; 4821.90.2000

Ms. Cindy Drozdowski
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, Pennsylvania 15024

RE: The tariff classification of adhesive labels from Taiwan.

Dear Ms. Drozdowski:

In your letter dated May 7, 1991, you requested a tariff classification ruling.

The items in question are small cellophane packages of pressure-sensitive adhesive paper labels said to be "perfect identifiers for home, school or office." Although all of the four sample packages submitted are marked with the product number 11483, each one contains a different style.

One package contains 1/2 inch, gold-colored paper squares, each of which has been letterpress-printed with a single character, usually a numeral. As is the case with all the other styles, there are several identical sheets of these labels, which are designed to be peeled off their release-paper backings and affixed to any chosen surface.

The applicable subheading for the above-described style will be 4821.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed paper labels, other than those printed in whole or in part by a lithographic process. The rate of duty will be 4.2%.

The other three styles are not printed and can be described as follows:

3/4 inch disks, plain white paper.
3/4 inch disks, surface-colored paper.
1/2 inch stars, surface-colored paper.

The applicable subheading for these unprinted styles will be 4821.90.2000, HTS, which provides for pressure-sensitive paper labels, other than printed. The rate of duty will be 5.8%.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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