HQ 954576: Tariff classification of self-adhesive paper stickers packaged with footwear from China, Hong Kong or Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 954576

                         March 30, 1994

CLA-2 CO:R:C:T 954576 ch

CATEGORY:  Classification

Linda Lui
Nu Shoes, Incorporated
29 West 56th Street
New York, New York  10019

Re:  Tariff classification of self-adhesive paper stickers
     packaged with footwear from China, Hong Kong or Taiwan.

Dear Ms. Lui:

     This is in response to your letter of June 16, 1993,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for certain
self-adhesive paper stickers packaged with children's shoes.  
A sample was provided to this office for examination.

FACTS:

     The submitted sample is a sheet of printed self-adhesive
paper stickers from China, Hong Kong or Taiwan.  The stickers
contain cartoon representations of elves, animals and children. 
They will be imported in a box containing a pair of children's
shoes.  The stickers may be affixed to corresponding pictures
printed on the inside lid of the shoe box.  

ISSUE:

     What is the proper tariff classification for the printed
stickers?

LAW AND ANALYSIS:

     In Headquarters Ruling Letter (HRL) 953472, dated March 21,
1994, we addressed the proper classification of a printed leaflet
and a business reply mail card packaged with certain footwear. 
We concluded that the printed matter could not be classified with
the footwear as a set put up for retail sale or a composite
article, pursuant to General Rule of Interpretation (GRI) 3(b). 
In addition, we determined that the literature did not constitute
packing materials of GRI 5(b).  Therefore, the printed matter and
the footwear were properly classified separately.  

     However, because the literature was merely an incidental or
immaterial component of the merchandise, did not enhance the
value of the footwear and had no commercial purpose in relation
to the footwear, we determined that it was de minimis. 
Consequently, the printed matter was disregarded for
classification purposes (Cf. this conclusion did not affect the
appraisement of the merchandise).  For the same reasons, the
cartoon stickers in this case are to be disregarded for
classification purposes.  

     We are enclosing a copy of HRL 953472 for your review.  

HOLDING:

     The subject merchandise is de minimis and shall be
disregarded for classification purposes.

                         Sincerely,



                         John Durant, Director