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NY E89981

November 26, 1999



TARIFF NO.: 4911.91.2040

Ms. Julie Kimball
Product Line Specialist
Paper Magic Group
100 N. 6th Street, Suite 899C
Minneapolis, Minnesota 55403

RE: The tariff classification of a Pumpkin Stencil Decorating Kit, from China

Dear Ms. Kimball:

In your letter dated November 12, 1999, you requested a tariff classification ruling.

A sample was submitted, which will be returned, as requested. It is designated Item 653259, Pumpkin Stencils Decorating Kit. It is a paperboard envelope containing twelve (12) paper stencils, or patterns, with an instruction sheet, which are used as guides in the cutting of pumpkins, as part of the process of creating “Jack-o-lanterns”.

Each stencil or pattern is a sheet of paper, about 0.08 mm in thickness, coated on one side. The coated side is printed in black ink with a picture, printed by a lithographic process. Stencil or pattern number 12, for example, has the picture of the head of a fierce cat.

Steps 4 and 5 of the 7-step set of instructions for creating the jack-o-lantern, read, pertinently: Secure pattern to smoothest side of pumpkin with tape or stick pins. Use marker stick or dull pencil to outline your design (by puncturing holes through the paper and into the pumpkin). Remove pattern.

The applicable subheading for the Pumpkin Stencil Decorating Kit, Item 653259, will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Pictures, designs and photographs: Printed not over 20 years at time of importation: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other (than posters). The rate of duty will be 6.6 cents per kilogram.

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 212-637-7060.


Robert B. Swierupski

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