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NY 861198


MAR 14 1991

CLA-2-49:S:N1:234 861198

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040

Ms. Dody Trombley
F.W. Myers & Co., Inc.
P.O. Box 188
Champlain, New York 12919

RE: The tariff classification of "Window Mates" (printed pictorial appliques) from Canada.

Dear Ms. Trombley:

In your letter dated March 1, 1991, on behalf of Walpert Industries Ltd. (Lachine, Quebec, Canada), you requested a tariff classification ruling.
Samples were submitted and will be retained for reference. They are pictures and designs printed on cut-to-shape sheets of pliable, clear plastic film mounted on paperboard backings. They are designed to be peeled off and placed on windows or other smooth surfaces for decorative purposes. No adhesives are employed; the plastic is of a kind which clings to surfaces electrostatically. The appliques may be displayed and later removed and stored on their backing sheets for reuse.

The samples include drawings, mostly in color, of Santa Claus, toys, a snowflake, a witch on a broom, etc. Although many of these may be intended for use during specific holidays, printed decorative appliques are not considered "festive articles" for tariff purposes, since, as a class or kind, they may have a wide variety of motifs and may be used year-round.

The applicable subheading for the printed plastic "Window Mates" will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures and designs. The rate of duty will be 3.1%.

Goods classifiable under subheading 4911.91.4040, HTS, which have originated in the territory of Canada, will be entitled to a 1.2% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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