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NY 803046

November 03, 1994

CLA-2-95:S:N:N6:343 803046


TARIFF NO.: 4911.10.0080; 9503.90.6000; 9505.10.2500

Ms. Kathleen F. Kocsis
Tower Group International, Inc.
128 Dearborne Street
Buffalo, NY 14207-3198

RE: The tariff classification of Christmas tree ornaments, promotional material, toys and coasters from Canada.

Dear Ms. Kocsis:

In your letter dated October 4, 1994, on behalf of IPI Graphics, you requested a tariff classification ruling.

You have submitted samples of four items. Three of the items are flat sheets of a product you call "Promocore." "Promocore" is a sheet of polystyrene laminated on both sides to lithographed sheets of paper. The fourth sample, the coaster, is laminated on one side to lithographed paper and on the other side to a layer of flocked cardboard, simulating felt.

The Christmas tree ornaments are sheets of "Promocore" eight inches long and 4.5 inches wide. Pieces can be popped out of the "Promocore" sheet and fitted together with slots to form a Christmas tree ornament.

The response mailer consists of a sheet of "Promocore" 4 inches wide and 8.5 inches long. A star can be popped out of the mailer and placed in a slot to indicate the choice of the person responding. In this case the choice of the talk show the person responding wishes to attend.

The "Table Bowling" and "T Time Tabletop Football" games consist of sheets of "Promocore" 4 inches by 5 inches with various parts which can be punched out fitted together with slots to form bowling pins or a football goal post, a football and a catapult.

The applicable subheading for the Christmas tree ornaments will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other. The general rate of duty will be 5 percent ad valorem.

The applicable subheading for the promotional response mailer will be 4911.10.0080, HTS, which provides for other printed matter ... trade advertising material commercial catalogs and the like, other. This item is free of duty.

The applicable subheading for the table bowling and tabletop football games will be 9503.90.6000, HTS, which provides for other toys (except models) not having a spring mechanism. The general rate of duty will be 6.8 percent ad valorem.

We cannot issue a ruling on the coasters without a breakdown showing the relative weight and value of the printed paper the polystyrene sheet and the flocked cardboard backing.

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.


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