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NY L82983

February 10, 2005

CLA-2-48:RR:NC:SP:234 L82983


TARIFF NO.: 4823.90.6600; 3926.40.0000

Ms. Jodi Locher
The Paper Magic Group, Inc.
100 N. Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of stickers from China.

Dear Ms. Locher:

In your letter dated January 21, 2005, you requested a tariff classification ruling. Three samples were submitted for our examination.

Item # 435140, “Reward Foil Stars,” is a packet of 750 die-cut, pressure-sensitive paper stars, each measuring approximately ½” in diameter. The stars, whose faces have very thin, foil-like metallic coatings or coverings in assorted colors, are mounted on release-paper backing sheets. They can be peeled from their backings and applied to chosen surfaces as desired.

Item # 458960 is a packet of 368 pressure-sensitive “letter stickers,” which are die-cut paper shapes representing alphabet letters and punctuation marks. The stickers, whose faces appear to be coated and surface-colored, are mounted on sheets of release paper. Although their individual sizes vary slightly, they generally measure about 3/8” x 5/8” each.

The applicable subheading for the #435140 stars and for the #458960 letter stickers will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) coated paper and paperboard, cut to size or shape, and articles of coated paper or paperboard. The rate of duty will be Free.

Item # 458970 is a packet of 16 “Hearts & Flowers Gel Stickers,” which are flat, die-cut shapes made of soft, jellylike plastic. Their consistency is such that they will stick to smooth, nonporous surfaces such as glass or metal without the need for adhesive. The items are suitable for miscellaneous decorative purposes, and can be reused indefinitely.

The applicable subheading for the #458970 gel stickers will be 3926.40.0000, HTS, which provides for other articles of plastics : statuettes and other ornamental articles. The rate of duty will be 5.3%.

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.


Robert B. Swierupski

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