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NY I89654

January 9, 2003

CLA-2-95:RR:NC:SP:225 I89654


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 #80980600-001, Christmas Tree, depicts a printed fir tree surrounded by various decorations, such as strings of colored bulbs, hanging ball ornaments, Santa Claus, reindeer and snowman shaped hanging ornaments, and assorted gifts (teddy bear, rocking horse, jack-in the-box, skates, etc.) Item #80980600-201, Fill a Stocking, depicts a printed red stocking with white fur trim surrounded by various stocking stuffers, such as a candy cane, a teddy bear, hanging ornaments, holly leaves and holly berries, a small gift marked “from: Santa” and a miniature decorated fir tree. Item #80980370-301, Santa and Stocking, depicts a printed Santa Claus filling three stockings hanging above a fireplace with gifts. In the foreground, is a puppy and a sack filled with teddy bears, dolls, a rabbit and wrapped gifts. Item #80980370-201, Traditional Santa, depicts a printed head shot of Santa Claus peering from behind his spectacles, set against a backdrop of holly leaves and holly berries. Item #80980430-301, Snowman, depicts a printed generic snowman dressed in a red cap, green and blue scarf, and a green and brown vest decorated with a small fir tree (undecorated) on one side and a gold star and a blue star on the other side.

The applicable subheading for Item #80980430-301, Snowman, 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 #80980600-001, Christmas Tree, Item #80980600-201, Fill a Stocking, Item #80980370-301, Santa and Stocking, and Item #80980370-201, Traditional Santa, 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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