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NY B84506




May 9, 1997

CLA-2-49:RR:NC:SP:234 B84506

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.8000

Mr. Kevin Maher
C-Air Custom House Brokers
153-66 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of a lawn sign from China.

Dear Mr. Maher:

In your letter dated April 21, 1997, on behalf of your client, Lidco Company (Division of SDL Seasonal Products, Inc., Bohemia, N.Y.), you requested a tariff classification ruling.

A sample identified as a "wood lawn ornament" was submitted and is being returned to you as requested. It is a flat sheet of wood fiberboard which has been cut into the shape of an egg. It measures approximately 10" x 12 1/2", but also has a 6"-long, stake-like appendage which can be pushed into the ground to allow the "egg" to stand upright for display. The item has a white painted background but has been colorfully printed on one side with the words "HAPPY EASTER," accompanied by some decorative designs. The wording occupies about half of the available space.

The applicable subheading for the above-described ornament will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter. The rate of duty will be 3.4%.

The center of the reverse (unprinted) side of the sample ornament bears a small sticker printed with the words "Made in China." The article is packed in a clear plastic bag with a stapled header card printed with product information and your client's name and New York address, preceded by the words, "Distributed by." This address is immediately followed by the phrase, "Made in China," in somewhat smaller but legible type. We find that the sample, as described, satisfies Customs' country of origin marking requirements.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-466-5733.

Sincerely,

Gwenn Klein Kirschner

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