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NY A87574

September 30, 1996

CLA-2-39:RR:NC:TP:221 A87574


TARIFF NO.: 3919.90.5060; 4821.10.4000

Mr. Scott D. Johnson
Ghy USA, Inc.
572 South Fifth Street
Suite 2, P.O. Box 155
Pembina, ND 58271

RE: The tariff classification of pressure sensitive labels from Canada.

Dear Mr. Johnson:

In your letter dated September 5, 1996, on behalf of Sunwest Screen Graphics, Ltd., Canada, you requested a tariff classification ruling.

Samples of three types of labels were included with your request. The first type consists of paper labels, printed by a non-lithographic process, pressure sensitive on one side, with a removable paper backing. The second type consists of printed plastic labels, pressure sensitive on one side, with a removable paper backing. The third type, which you refer to as "decals," consists of plastic labels, e.g., individual letters comprising an identifying name, which are pressure sensitive on both sides. The labels are mounted on a removable paper backing and protected with another removable paper sheet. When the top sheet is removed, the adhesive surface of the labels is exposed. This surface is pressed against the surface to which the labels will be attached, and the backing sheet is peeled off, leaving the individual labels properly spaced.

The applicable tariff provision for the pressure sensitive paper labels will be 4821.10.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for paper and paperboard labels...: printed: other. The general rate of duty will be 3.4 percent ad valorem.

The applicable tariff provision for the plastic labels, whether they are pressure sensitive on one or both sides, will be 3919.90.5060, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, other, other. The general rate of duty will be 5.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5580.


Roger J. Silvestri

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