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NY L88273

October 28, 2005

CLA-2-39:RR:NC:SP:221 L88273


TARIFF NO.: 3919.90.5060; 3921.19.0000

Mr. Sam Yi
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of craft supplies from China.

Dear Mr. Yi:

In your undated letter, received in this office on October 17, 2005, on behalf of Fibre-Craft Materials Corp., you requested a tariff classification ruling.

The sample provided with your letter is identified as the Foam Class Pack Kit, item #9100. The kit consists of a reclosable clear plastic packing case containing 6 foam sheets and hundreds of self-adhesive stickers in shapes such as letters, numbers, hearts, circles and triangles. The sheets and stickers are composed of cellular ethylene vinyl acetate (EVA) plastic. The label advertises that the sheets are “easy to shape & cut” and directs the purchaser to a website that has templates for cutting the sheets into different shapes and designs.

As you requested, the sample will be returned.

The applicable subheading for the self-adhesive stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics...other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the EVA rectangular sheets will be 3921.19.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 percent ad valorem.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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