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NY 870187

JANUARY 06, 1992

CLA-2-48:S:N1:234 870187


TARIFF NO.: 4823.90.6500

Mr. Dana L. Goettsch
Trans-Trade, Inc.
P.O. Box 612369
DFW Airport, Texas 75261-02369

RE: The tariff classification of "Popcorn Art" (flocked paperboard pictures) from Taiwan.

Dear Mr. Goettsch:

In your letter dated December 26, 1991, on behalf of The Peruvian Touch Inc. (c/o Juan Ayulo, Carrollton, Texas), you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a 12 1/2 x 17 1/2 cm sheet of stiff paperboard which has been partially, selectively covered on one side with black flock. The flock, presumably affixed to the surface by means of an adhesive, is applied in such a way as to leave blank (unflocked) certain areas shaped to form the image of a teddy bear. These blank areas, which the user is to color with marking pens (not included), are coated with a white substance which will "bubble up" to form a raised, textured surface when the item is placed in a microwave oven for 2 to 3 minutes.

The item is supplied in a cellophane package stapled to a header card which is printed with illustrations and instructions.

The applicable subheading for the "Popcorn Art" flocked paperboard pictures will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paperboard. The rate of duty will be 5.6%.

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.


Jean F. Maguire

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