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NY B84514




May 14, 1997

CLA-2-49:RR:NC:SP:234 B84514

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a lawn sign from the Philippines.

Dear Mr. Liberati:

In your letter dated April 11, 1997, on behalf of Don Wasserman International, you requested a tariff classification ruling.

A sample of a "Wooden Halloween Stake Decoration" (#NBD41-H) was submitted and will be retained for reference. It is a painted, irregularly-shaped sheet of plywood measuring roughly 10" x 13". The upper portion of one side has been printed with a picture of three jack-o'-lanterns, followed on the lower portion by the caption, "HAPPY HALLOWEEN." The picture occupies most of the available space. Attached to the back is a wooden stake, which projects down about two feet beyond the bottom edge of the plywood. The stake is presumably intended to be driven into the ground to permit the article to be displayed as a decorative seasonal lawn sign.

The applicable subheading for the above-described decoration will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 2.2%.

Articles classifiable under subheading 4911.91.4040, HTS, which are products of the Philippines 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 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
Chief, Special Products Branch

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