CBP Issues New ICP on Decals, Decorative Stickers and "Window Clings"

The purpose of this publication is to provide guidance on the Harmonized Tariff Schedule (HTS) classification of decals, decorative stickers and "window clings."

The contents of the new ICP are "highlighted" below:

Decals (transfers). A decal consists of an image that has been printed onto a specially coated carrier sheet, generally of paper or plastic (see ICP for complete details). Decals are specifically provided for, as printed transfers, in HTS 4908. This heading is broken down into two subheadings: (1) specialized decals referred to as vitrifialble transfers are classified in subheading 4908.10, and (2) transfers other than vitrifialbe fall in 4908.90. CBP adds that temporary tattoos also fall within subheading 4908.90.

Decorative paper stickers. For the purposes of this ICP, a sticker is a gummed piece of paper or plastic that has been printed (with designs, pictures, words, characters, etc.), generally for decorative use. Stickers are not specifically provided for, by name, in the HTS, and must be classified according to their particular, individual characteristics. The decorative paper stickers marketed today are typically die-cut, self-adhesive paper shapes put up for sale on release-paper backers, either in single sheets or in bound pads or booklets and are generally classified as "other printed matter," in HTS 4911.

Stickers that consist entirely, or essentially, of pictures or designs (i.e., with little or no significant textual content), when printed by a lithographic process, usually fall in subheading 4911.91.2040 and those printed by a process other than lithography fall in subheading 4911.91.4040. Paper stickers printed with text, lettering and/or numerals generally fall in subheading 4911.99.6000.

Paper stickers contrasted with paper labels (heading 4911 vs. heading 4821). Paper labels, which are specifically provided for in HTS heading 4821, can in many cases be virtually indistinguishable, in physical form, from the paper stickers discussed above. For tariff classification purposes the difference is that stickers are primarily decorative in nature, while labels are utilitarian, serving to convey specific, practical information about the items to which they are attached.

Flat, self adhesive plastic stickers. Some decorative stickers are made of plastic film rather than paper. In appearance, flat plastic stickers are similar to the paper ones, but generally are somewhat glossier and more difficult to tear with the fingers. They are generally put up for sale on release-paper or plastic backers (single sheets or bound booklets), from which they may be easily peeled prior to placement on chosen surfaces. These stickers, if they are both flat and self-adhesive, are classifiable in HTS 3919 (usually subheading 3919.90.5060).

Specialized (3-dimensional) plastic stickers. Certain specialized varieties of stickers have three-dimensional profiles. Printed plastic stickers that are not flat (i.e. "puffy," "domed," or "crystal" shaped stickers, and "gel stickers") generally fall in HTS 4911 (usually subheadings 4911.91.4040 and 4911.99.8000), depending on their printed content.

It is important to note, however, that in some cases the specialized plastic stickers under discussion may not be printed at all, or may be printed merely with coloration or a repetitive design, and do not qualify for classification either as products of heading 3919 or as "printed matter" of chapter 49. Such items are usually classified in subheading 3926.40.0000.

"Window clings." "Window clings" generally consist of printed plastic sheets that adhere to glass or other nonporous surfaces by the action of static electricity. Window clings that are generally used for decorative purposes fall in subheadings 9505.10.25 (Christmas-related) or 9505.90.60 (other). Those with printed content not answering to the terms of heading 9505 fall in subheadings 4911.91.4040 (pictures/designs) or 4911.99.8000 (wording, with or without pictures/designs). Plastic window clings that are not printed, or are printed merely with coloration or repetitive designs, fall in subheading 3926.40.

CBP states that the information provided in this publication is for general information purposes only. CBP cautions that because many complicated factors can be involved in customs issues, an importer may wish to obtain a ruling under CBP Regulations, 19 CFR Part 177, or obtain advice from an expert (such as a licensed Customs Broker, attorney or consultant) who specializes in customs matters. Reliance solely on the general information in this pamphlet may not be considered reasonable care.

ICP on decals, decorative stickers and "window clings" (issued January 2007) available at http://www.cbp.gov/linkhandler/cgov/toolbox/legal/informed_compliance_pubs/icp087.ctt/icp87.pdf