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NY I89650

January 9, 2003

CLA-2-95:RR:NC:SP:225 I89650


TARIFF NO.: 4911.91.4040; 9505.10.2500; 9505.10.3000

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 #80980400-301, Nativity, depicts a printed stained glass nativity scene featuring Mary, Joseph, and baby Jesus in the manger beneath a gold star and doves, a shepherd holding a lamb, with a donkey, dog and chicken looking on. Holly leaves and holly berries and other foliage surround the images. Item #80980400-302, Three Kings, depicts printed images of the Three Wise Men (one on foot carrying a gift with a camel in the background, the other two riding camels) and a cradle filled with straw beneath a star. Item #80980400-303, Wreath with Corners, depicts printed wreaths comprised of holly leaves and holly berries set against a stained glass background. Item #80980400-304, Tree with Corners, depicts a printed fir tree decorated with hanging ornaments and topped with a gold star. Two doves are helping decorate by wrapping ribbon around the tree with their beaks. Item #80984200-301, Snowflake Border, depicts dozens of printed generic snowflakes of assorted sizes.

The applicable subheading for Item #80984200-301, Snowflake Border, 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 #80980400-303, Wreath with Corners, and Item #80980400-304, Tree with Corners, 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.

The applicable subheading for Item #80980400-301, Nativity, and Item #80980400-302, Three Kings, will be 9505.10.3000, HTS, which provides for “Articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof.” 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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