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NY 874284


May 19, 1992

CLA-2-49:S:N1:234 874284

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.2040

Ms. Robin Mahy
Happy Wall Banners Inc.
P.O. Box 99
Ariss, Ontario, Canada N0B 1B0

RE: The tariff classification of a "Happy Wall Banner" set (printed picture packed with crayons and pressure-sensitive tape) from Canada.

Dear Ms. Mahy:

In your letter dated April 22, 1992, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is set of three items put up for retail sale in a plastic bag. The main component is a 3 x 6 foot sheet of white paper which has been printed on one side with black line art, in this instance a picture of pirates on a ship. The paper is approximately 0.13 mm in thickness, and the printing appears to be litho- graphic. It is marked "Printed in Canada." The second component is a package of 15 variously colored "non-toxic wax crayons" which are individually marked "Made in Taiwan." The third component, of unidentified origin, is a 12 inch strip of pressure-sensitive, plastic "double-sided wall-safe tape."

You indicate that the "Happy Wall Banner" set is intended to be used as a coloring activity for children, and that the line art may be a licensed property or generic in nature.

The applicable subheading for the entire "Happy Wall Banner" set will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for pictorial lithographs on paper or paperboard, not over 0.51 mm in thickness, other than posters. The rate of duty will be 13.2 cents per kilogram. (Because it contains at least one component of third-country origin which has simply been packaged with the other items, the set is not eligible for preferential (reduced duty) treatment under the U.S.-Canada Free Trade Agreement.)

To avoid potential problems involving country of origin marking, it is suggested that the outer packaging of the individual sets be labeled to indicate the origin of each component. Such marking (e.g., a printed sticker or header card affixed to the bag) would be necessary to satisfy the requirement that the ultimate purchaser be readily informed of this information upon casual examination of the sealed container.

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

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