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NY 885808




May 27, 1993

CLA-2-95:S:N:N8:225 885808

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.4000, 4911.91.2040, 4911.91.2020

Tompkins & Davidson
One Astor Plaza
1515 Broadway, 43rd Floor
New York, New York 10036

RE: The tariff classification of a paper banner, decorative border and poster from Mexico

Dear Mr. Tompkins:

In your letter dated May 3, 1993, you requested a tariff classifi- cation ruling on behalf of your client Cleo, Inc.

Three samples were submitted with your inquiry. The first item is called a "Happy Birthday" banner. The banner is made of paper/paperboard, measures 11 3/4 inches in height and opens to a span of 48 inches wide. The item is lithographically printed and has a flocked background. The banner is attached to a paperboard sheet from which it can be separated at pre-cut perforated lines. It will be imported wrapped in clear plastic for retail sale.

The second article, referred to as a "Decorative Border", consists of paper/paperboard sections. The pieces measure approximately 26 inches in length and 2 1/8 inches in height. The item is lithographically printed with green holly and red berries on one side and a solid red color on the reverse. The border is intended to be used to decorate the wall.

The final item is a paper/paperboard poster measuring 26 inches in width and 18 3/4 inches in height. The poster is lithographically printed on both sides with the words "Happy Birthday" and pictures of mice pre- paring for a birthday party. The sign also contains the twelve calendar months with several blank lines under each month, on which, the names of children may be written. The poster is intended to be used in the classroom. Your samples are being returned as requested.

The applicable subheading for the "Happy Birthday" banner will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The duty rate will be 4 percent ad valorem.

The applicable subheading for the "Decorative Border" will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other than posters. The duty rate will be 13.2 cents per kilo.

The applicable subheading for the "Happy Birthday" poster will be 4911.91.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) pictures, designs and photographs: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Posters. The duty rate will be 13.2 cents per kilogram.

Articles classifiable under subheadings 9505.90.4000, 4911.91.2040 and 4911.91.2020, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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