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NY I89324

December 24, 2002

CLA-2-95:RR:NC:SP:225 I89324


TARIFF NO.: 4911.91.4040; 9505.10.2500

Ms. Betty Powell
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of static cling window decorations from Taiwan.

Dear Ms. Powell:

In your letter dated December 6, 2002, you requested a tariff classification ruling.

You submitted five samples of color posters that measure approximately 17 inches in height and 12 inches in width and are intended as window decorations for the holiday season. The posters are made of a plastic-like substance and, when peeled from their paper backing, adhere via static cling to a window. Item #80980000-903, Christmas Snowflakes, depicts 16 printed generic snowflakes ranging in size from 2 inches in height and 2 inches across to 4 inches in height and 4 inches across set against a dark background. Item #80980000-101, Ornaments, depicts 12 Christmas tree ornaments with various colors and images, such as Santa Claus, angel, decorated fir tree, decorated wreath, etc. Item #80980000-103, Christmas Teddy Bears, depicts 5 white teddy bears wearing Santa hats and holding various articles such as a Christmas tree ornament, wrapped gift, and gold star. Item #80980000-002, Let It Snow, depicts 3 dressed snowmen with hats and scarves (2 decorated with holly leaves and holly berries, 1 decorated with a sewn stocking on his sweater), surrounded by stockings filled with gifts, Christmas tree ornaments, mittens, birds, stars and the words “Let It Snow.” Item #80980000-003, Snow Fun, depicts 11 dressed snowmen engaged in various activities, such as riding a toboggan (1 snowman wears a Santa hat), dancing (1 snowman holds a decorated fir tree), throwing snowballs (1 has a gold star on his hat), and decorating a fir tree with ornaments and a gold star, underneath the lighted words “Happy Holidays.”

The applicable subheading for Item #80980000-903, Christmas Snowflakes, 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 0.6 percent ad valorem, decreasing to 0.3 percent ad valorem in 2003.

The applicable subheading for Item #80980000-101, Ornaments, Item #80980000-103, Christmas Teddy Bears, Item #80980000-002, Let It Snow, and Item #80980000-003, Snow Fun, will be 9505.10.2500, HTS, which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free.

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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