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NY 812045




July 13, 1995

CLA-2-49:S:N3:234 812045

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.2040

Ms. Caroline M. Shaffer
Fritz Companies, Inc.
P.O. Box 280367
San Francisco, CA 94128

RE: The tariff classification of printed paper mobiles (Christmas decorations) from China.

Dear Ms. Shaffer:

In your letter dated June 21, 1995, on behalf of Institutional Financing Services, you requested a tariff classification ruling.

A sample identified as a "Christmas Mobile Decoration" (Item #2426) was submitted and is being returned as requested. It is an 18 x 25 cm sheet of coated paperboard (about 0.36 mm in thickness) which has been lithograph- ically printed with representations of 1) a star, 2) a jack-in-the-box and 3) a spiral design depicting toys, candies and the like. The paperboard is perforated along the perimeter of each of these printed representations, so that the individual pictures can be "punched out," threaded together with the others, and then hung as a mobile. The submitted sample, however, was not accompanied by thread or any other components.

We note your proposal that this item be classified as an article for Christmas festivities, in heading 9505, Harmonized Tariff Schedule of the United States (HTS). We disagree, however, since mobiles are not traditionally associated with Christmas.

The applicable subheading for the printed paperboard "Christmas Mobile Decoration" will be 4911.91.2040, HTS, which provides for printed pictures, designs and photographs: lithographs on paper or paperboard: not over 0.51 mm in thickness...other than posters. The rate of duty will be 11.9 cents per kilogram.

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

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