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NY J80322




January 24, 2003

CLA-2-49:RR:NC:SP:234 J80322

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.8000

Mr. Jeffrey Berman
Chesta Co., Inc.
93 W. Columbus St.
Pickerington, OH 43147

RE: The tariff classification of printed, decorative replicas of automobile hoods, from China.

Dear Mr. Berman:

In your letter dated January 15, 2003, you requested a tariff classification ruling.

Two samples identified as “decorative NASCAR® hoods” were submitted for our examination. Each is a sheet of aluminum (coated with polyester resin) which has been cut and shaped to resemble the hood of an automobile. The first style (“NAPA-3”), which measures approximately 24” x 29”, is printed with the NAPA® logo, a racecar driver’s signature, the number “3” and the logo of a particular make of car. The second style (“Small-29”), which measures 12” x 14½”, is printed with a driver’s name, the words “first win,” and a montage of pictures incorporating various brand names, logos and numbers. You state that both samples represent products that will usually be hung on a wall as decorations. We note that the back of each product has perforated tabs to facilitate such use.

The applicable subheading for the decorative “hoods” 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 0.5%.

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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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