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NY J83805




April 28, 2003

CLA-2-49:RR:NC:SP:234 J83805

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040; 9505.90.6000

Mr. Gary Rosencrans
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of printed plastic window decorations from Taiwan.

Dear Mr. Rosencrans:

In your letter dated April 14, 2003, you requested a tariff classification ruling.

Four samples identified as static-cling window decorations were submitted for our examination. Each sample consists of a 12” x 17” sheet of release paper that bears a number of die-cut shapes of printed, flexible plastic film. The shapes are designed to be peeled off their backing and applied to a window or other non-porous surface, where they will cling via the action of static electricity (no adhesives are present). They subsequently can be removed and reused indefinitely. The item number of each sample is indicated below, followed by its name and a description of the nature of its printed content:

88704700-401, “Valentine Critters,” pictures of various cartoon animals holding, or surrounded by, heart-shaped designs.

88704700-402, “Valentine Hearts,” stylized, heart-shaped designs. 88704700-403, “Valentine Bugs,” cartoon bees, worms, etc., some holding, or surrounded by, heart-shaped designs.

88704700-404, “Valentine Vehicles,” pictures of boats, trains, cars, etc., decorated with heart-shaped designs. Although hearts are present in items 88704700-401, 88704700-403 and 88704700-404, the overall imagery is of cute animals, bugs and vehicles. Thus, these three products are not limited in their use to Valentine’s Day only.

Accordingly, the applicable subheading for the #88704700-401 (“Valentine Critters”), #88704700-403 (“Valentine Bugs”) and #88704700-404 (“Valentine Vehicles”) decorations 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 0.3%.

The applicable subheading for the #88704700-402 (“Valentine Hearts”) decorations will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articlesother. 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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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