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NY 854305

JUL 19 1990

CLA-2-49:S:N1:234 854305

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.3000; 4911.91.4040

Mr. John A. Slagle
Wolf D. Barth Co. Inc.
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of a "Postbox" from Hong Kong.

Dear Mr. Slagle:

In your letter dated June 29, 1990, on behalf of your client, Compass Marketing (Huntington Valley, PA), you requested a tariff classification ruling.

A sample was submitted and will be returned as requested. It is a three-dimensional picture, or "scene," which is permanently mounted inside a sealed, transparent 6 x 13 x 20 cm hard-plastic box. The scene is composed of printed paper cutouts attached to a paperboard base and background in varied locations. The instant sample depicts a group of bizarre cartoon figures (people, dogs, and a cat) gathered around a birthday cake. Captions ("Happy Birthday!," "Woof," "Meow") are suspended over the figures. (You indicate that other available themes include "Get Well Soon," "I Love You," etc.)

The applicable subheading for the "Postboxes," if their contents are printed lithographically, will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for pictorial lithographs on paper or paperboard: over 0.51 mm in thickness. The rate of duty will be free. If the printing is not done lithographically, the applicable subheading will be 4911.91.4040, HTS, which provides for other printed pictures, designs and photographs. The rate of duty will be 3.1%.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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See also:

• Tariff No.: 4911.91.30 - Lithographs on paper or paperboard, over 0.51 mm in thickness, printed not over 20 years at time of importation
• Tariff No.: 4911.91.40 - Pictures, designs and photographs, excluding lithographs on paper or paperboard, printed not over 20 years at time of importation