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NY 809026

April 24, 1995

CLA-2-49:S:N8:234 809026


TARIFF NO.: 4911.10.0080

Ms. Susan M. Wright
Cataract Customhouse Brokerage, Inc.
Suite 314 Peace Bridge Plaza
Buffalo, New York 14213

RE: The tariff classification of printed plastic billboard-style advertising signs, from Canada.

Dear Ms. Wright:

In your letter dated April 4, 1995, on behalf of your client, Inkjet Signs (Mississauga, Ontario, Canada), you requested a tariff classification ruling. A sample, product brochure, and a brief descriptive letter from your client were submitted and will be retained for reference.

The merchandise in question is identified as printed, large- format images on vinyl substrates for the out-of-home (outdoor) advertising industry. Your client states that "the images/ billboards we produce range in size from 6' x 8' to as large as 14'8" x 48'8"." The brochure indicates that the substrates include additives for weathering and microbial protection and also feature an acrylic coating designed to withstand years of adverse environmental conditions, with no degradation to the image.

The images are placed on the substrates by means of state- of-the-art inkjet printing systems, resulting in high quality signs for either back-lit or front-lit applications. The submitted sample (which appears to be a small piece cut from a larger sign) is a flexible sheet of opaque, embossed white textile-reinforced vinyl, about 0.40 mm in thickness, printed on one side with a picture of a human eye. For the purposes of this ruling it is assumed that the imported signs will always be printed with pictures and/or words intended to be displayed for advertising purposes only.
The applicable subheading for the above-described printed vinyl sheets will be 4911.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed trade advertising material. The general rate of duty will be free.

Since the product brochure mentions that the signs are also available on pressure-sensitive substrates, we caution that the above classification will not necessarily apply to such versions of the product. If desired, you may submit a sample of same with a request for an additional ruling.

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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