N333861

N333861 July 19, 2023 CLA-2-39:OT:RR:NC:N:5:137 CATEGORY: Classification TARIFF NO.: 3919.90.5060, 9903.88.02 Kelvin Li Skyline (Far East) Co., Ltd. Unit E4, 6/F, Kaiser Estate Phase 1, No.37-45 Man Yue Street, Hung Hom, Kowloon, Hong Kong 852 China RE: The tariff classification of self-adhesive stickers from China Dear Mr. Li: In your letter dated July 7, 2023, you requested a tariff classification ruling. The product under consideration is referred to as Halloween Nail Tattoos. The “tattoos” are thin plastic self-adhesive nail shapes with various Halloween designs such as jack-o-lanterns, spiders and spider webs. The “tattoos” are designed to adorn fingernails temporarily. The applicable subheading for the Halloween nail tattoos will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes of plastic; whether or not in rolls: other: other: other. The general rate of duty will be 5.8 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3919.90.5060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3919.90.5060, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division