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NY K84842





April 14, 2004
CLA-2-49:RR:NC:SP:234 K84842

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040; 9505.90.6000

Mr. Frank Carroll
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

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

Dear Mr. Carroll:

In your letter dated March 26, 2004, you requested a tariff classification ruling.

Five 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 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 title and a description of the nature of its printed content:

88700000-501, “Happy Valentine’s Day”: one large red, heart-shaped design, prominently printed with the words “Happy Valentine’s Day,” accompanied by two smaller, wordless red hearts.

88700000-502, “Puppies and Kittens”: pictures of said animals in conjunction with various heart designs.

88706500-501, “Valentine Hearts”: various heart-shaped designs, no wording.

88706700-501, “Country Bears”: pictures of various teddy bears in conjunction with heart-shaped designs.

88706700-502, “Heart Quilt”: a series of printed heart designs meant to look like stitched fabric.

Although heart designs are present in all of the above items, only style 88700000-501 appears to be limited in its use to Valentine’s Day only. The overall imagery of the remaining styles is of country, cuteness, etc., and can be suitably displayed at any time.

Accordingly, the applicable subheading for the #88700000-501 (“Happy Valentine’s Day”) clings, which largely reflect traditional Valentine’s Day images/wording, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articlesother. The rate of duty will be Free.

The applicable subheading for the #88700000-502 (“Puppies and Kittens”), 88706500-501 (“Valentine Hearts”), 88706700-501 (“Country Bears”) and #88706700-502 (“Heart Quilt”) clings will be 4911.91.4040, HTS, which provides for other (than certain enumerated) printed pictures, designs and photographs. 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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