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NY 889442





August 31, 1993

CLA-2-49:S:N1:234 889442

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040

Ms. Catherine Pritchard
Expeditors International
P.O. Box 2568
South San Francisco, CA 94083-2568

RE: The tariff classification of printed plastic "window stickers" from Taiwan.

Dear Ms. Pritchard:

In your letter dated July 12, 1993, on behalf of Institutional Financing Services Inc., you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a 7 x 10 1/2 inch sheet of transparent, flexible plastic film which has been printed in color with a cartoon-like picture of Santa Claus. It is mounted on a release paper backing and is packed with a printed header card in a sealed cellophane wrapper. The plastic, which is not coated with any adhesives, is of a kind that clings to surfaces by the action of static electricity. The sample is evidently one of a series of decorative appliques intended to be placed on windows or other smooth surfaces during the Christmas season. The user may peel the item off its backing, display it, and later return it to its backing for storage and subsequent reuse.

We note your suggestion that this merchandise might be classifiable under subheading 9505.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for certain articles for Christmas festivities. However, Customs' position is that since the motif of an article is not dispositive of its classification, only three-dimensional forms of Santa Claus, identifiable as such upon importation, are classifiable within heading 9505, as festive articles. Furthermore, printed decorative appliques are generally 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.

Accordingly, the applicable subheading for the above-described "window stickers" will be 4911.91.4040, HTS, which provides for other (non-enumerated) printed pictures, designs and photographs. The rate of duty will be 3.1%.

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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