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NY R03754




April 28, 2006

CLA-2-49:RR:NC:SP:234 R03754

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 4911.99.6000

Ms. Trudy Van Heuveln
Impact Innovations, Inc.
P.O. Box 550
Clara City, MN 56222

RE: The tariff classification of lawn signs from China.

Dear Ms. Van Heuveln:

In your letter dated April 17, 2006, you requested a tariff classification ruling.

Photos depicting four versions of “Morehead Easter Staked Signs” were submitted for our review. Each sign consists of a wooden panel with a sheet of printed paper laminated to its front surface. You have stated that the paper is printed by an offset process, which, for the purposes of this ruling, is assumed to be offset lithography. An attached metal-rod stake can be driven into the ground so that the sign can be displayed as a decoration in a yard. The four versions, which differ in terms of their shape and/or printed content, are as follows:

Style 37734 – oval-shaped panel whose paper face reads “Happy Easter” and depicts a bunny in a basket.

Style 37737 – tombstone-shaped panel whose paper face reads “Easter Joy” and depicts two bunnies, one of which is in a basket.

Style 37735 – tombstone-shaped panel whose paper face reads “Is it Spring yet?” and depicts a child, dressed in a white bunny costume, amongst flowers and butterflies.

Style 37736 – tombstone-shaped panel whose paper face reads “Bunny Love” and depicts a child, dressed in a white bunny costume, amongst flowers and butterflies.

Since styles 37734 and 37737 bear text that explicitly refers to Easter, they will be regarded, for tariff classification purposes, as “festive articles.” However, styles 37735 and 37736, while suggestive of the spring season, contain neither textual references nor recognized symbols specifically associated with Easter or any other holiday. Therefore, styles 37735 and 37736 will not be regarded as festive articles, and will instead be classified as “printed matter.”

The applicable subheading for the style 37734 and 37737 staked signs will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles : other (than certain enumerated kinds). The rate of duty will be Free.

The applicable subheading for the style 37735 and 37736 staked signs will be 4911.99.6000, HTSUS, which provides for other (than certain enumerated) printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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