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NY B85693

June 10, 1997

CLA-2-49:RR:NC:SP:234 B85693


TARIFF NO.: 4911.91.4040

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a printed plastic wall hanging from China.

Dear Mr. Liberati:

In your letter dated May 21, 1997, on behalf of Spain's Inc. (Philadelphia), you requested a tariff classification ruling.

A sample identified as a "Plastic Easter Bunny Decoration" (#3982-70881) was submitted and will be retained for reference. It is a thin sheet of semi-flexible clear plastic, about 15" x 20", which has been printed in color with a large, cartoon-style picture of a bunny's head. The sheet has been vacuum formed or similarly processed so as to selectively raise and contour its surface, thus imparting a three-dimensional or relief effect to the picture. A hole has been punched at the top of the article to allow it to be hung as a decorative wall plaque.

The applicable subheading for the above-described decoration will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 2.2%.

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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