4908 - Transfers (decalcomanias):

Heading 4908 encompasses transfers, commonly known as decals. These are designs or images printed on a special paper or plastic backing that can be transferred to another surface, such as ceramics, glass, or various other materials, through the application of water, heat, or pressure. The key characteristic is their design to be transferred, rather than being the final decorative element themselves.

This category is distinct from its siblings within Section X, which primarily deal with printed books, newspapers, and pictures intended for direct viewing or reading. For instance, while other categories in Chapter 49 might cover printed artwork or illustrated publications, 4908 specifically addresses printed matter designed for adherence or application onto a different substrate. Its focus is on the transfer medium and the preparatory printing process for decorative or informational application.

Within Heading 4908, two subcategories exist to differentiate based on application method and material. Subheading 4908.10.00.00 specifically covers "vitrifiable" transfers, which are designed to be fused onto ceramic or glass surfaces at high temperatures, becoming a permanent part of the glazed finish. The remaining transfers, not intended for vitrification, fall under the residual category of "Other" in subheading 4908.90.00.00. This distinction is crucial for determining appropriate customs treatment based on the intended end-use and manufacturing process.