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NY I89635




December 31, 2002

CLA-2-95:RR:NC:SP:225 I89635

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040; 9505.10.2500

Ms. Betty Powell
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of static cling window decorations from Taiwan.

Dear Ms. Powell:

In your letter dated December 6, 2002, you requested a tariff classification ruling.

You submitted five samples of color posters that measure approximately 17 inches in height and 12 inches in width and are intended as window decorations for the holiday season. The posters are made of a plastic-like substance and, when peeled from their paper backing, adhere via static cling to a window. Item #80980250-301, Snowflakes, depicts six printed generic snowflakes ranging in size from 2 inches in height and 2 inches across (from point to point) to 9 inches in height and 9 inches across (from point to point) set against a dark background. Item #80980250-302, Snowflakes and Candle, depicts a printed burning candle surrounded by 8 printed generic snowflakes of assorted sizes set against a dark background. Item #80980250-001, Icicles, depicts printed icicles overhanging printed generic snowflakes of assorted sizes set against a blue background. Item #80980000-303, Reindeer, depicts 8 printed reindeer in assorted poses, such as caroling, prancing, sitting next to a gift box filled with carrots, and being outfitted with a wreath collar by Santa Claus. The reindeer have gold antlers and wear various attire, such as green and red scarves, bows and sweaters. One reindeer has a purple and gold vest decorated with holly leaves and holly berries and another reindeer wears a red and green blanket decorated with gold stars. Separately, the scene also includes printed holly leaves and holly berries. Item #80980000-304, Kittens and Puppies, depicts three printed kittens and three printed puppies in various poses. One kitten plays with ribbon while sitting on a gift decorated with holly leaves and holly berries. One kitten plays with a gold, red, and purple hanging tree ornament. The last kitten is snuggled up to a puppy with a chewy bone shaped treat in his mouth. The kitten holds a fabric gold mouse decorated with holly leaves and holly berries in one paw. Both the puppy and the cat rest in front of a wreath decorated with red ribbons and holly berries. The remaining two puppies are depicted inside a red, green and purple stocking decorated with holly leaves and holly berries and wearing a Santa hat with a candy cane in his mouth, respectively. Separately, the scene also includes a bone wrapped in a red bow, a sprig of pine needles, and 3 silver bells attached to a red and green bow.

The applicable subheading for Item #80980250-301, Snowflakes, Item #80980250-302, Snowflakes and Candle, and Item #80980250-001, Icicles, 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 0.6 percent ad valorem, decreasing to 0.3 percent ad valorem in 2003.

The applicable subheading for Item #80980000-303, Reindeer, and Item #80980000-304, Kittens and Puppies, will be 9505.10.2500, HTS, which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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