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NY J83806

April 28, 2003

CLA-2-49:RR:NC:SP:234 J83806


TARIFF NO.: 4911.91.4040; 9505.90.6000

Mr. Gary Rosencrans
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of printed plastic window decorations from Taiwan.

Dear Mr. Rosencrans:

In your letter dated April 14, 2003, you requested a tariff classification ruling.

Four samples identified as static-cling window decorations were submitted for our examination. Each sample consists of a 12” x 17” sheet of release paper that bears a number of die-cut shapes of printed, flexible plastic film. The shapes are designed to be peeled off their backing and applied to a window or other non-porous surface, where they will cling via the action of static electricity (no adhesives are present). They subsequently can be removed and reused indefinitely. The item number of each sample is indicated below, followed by its name and a description of the nature of its printed content:

88700000-302, “Heart Cottage Create-A-Cling,” large picture of a cottage and smaller pictures of plants, teddy bear, rabbit, hearts, etc.

88700000-402, “Gardening Valentine Tea Party,” pictures of flowers, strawberries, a watering can, butterflies, a heart-shaped wreath, etc.

88700000-401, “Cute Valentine Heart Corners,” various heart-shaped designs, many of which are captioned with the words “love,” “xo! xo!” and/ or “be mine.” 88700000-403, “Valentine Hearts,” various heart-shaped designs, some of which are captioned with wording such as “you’re mine,” “hugs and kisses,” etc.

Although hearts are present in items 88700000-302 and 88700000-402, the overall imagery is of country and spring. Thus, these two products are not limited in their use to Valentine’s Day only.

Accordingly, the applicable subheading for the #88700000-302 (“Heart Cottage”) and #88700000-402 (“Gardening Valentine Tea Party”) decorations 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 0.3%.

The applicable subheading for the #88700000-401 (“Cute Valentine Heart Corners”) and #88700000-403 (“Valentine Hearts”) decorations, which largely reflect traditional Valentine’s Day images/wording, will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articlesother. 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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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