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NY B85048

June 26, 1997

CLA-2-49:RR:NC:SP:234 B85048


TARIFF NO.: 4911.99.6000

Ms. Lisa Peterson
Midwest of Cannon Falls
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a printed paperboard plaque and photo frame, from China.

Dear Ms. Peterson:

In your letter dated June 3, 1997, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference.

The first item is a 6 1/4" x 8 1/4" plaque consisting of a sheet of rigid paperboard (about 3/16" thick) with a sheet of coated, printed paper glued to its face. The printing is a cartoon showing a dog typing at a computer, along with the wording, "I don't value other people's opinions so I'll just use my own." The reverse side of the plaque incorporates a fold-out stand as well as a two-piece "Velcro"-type fastener, thus providing alternative means of display.

The second sample is a similarly constructed, 4" x 6" article printed with a cartoon figure and the words, "The guy with all the right stuff." This item also incorporates, adjacent to the printing, a 1 3/4" x 2 3/4" cutout in which the user is to insert a photo of a co-worker.

The printing on both samples appears to have been done by a lithographic process.

The applicable subheading for each of the above-described products, identified respectively as the "I Don't Value Opinions" wall plaque (item #24016-9) and the "Guy With Right Stuff" photo frame (item #24015-2), will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.3%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-466-5733.


Gwenn Klein Kirschner

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