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NY K83178

March 3, 2004
CLA-2-49:RR:NC:SP:234 K83178


TARIFF NO.: 4911.91.2040

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of paper decorations for scrapbooks, from China.

Dear Mr. Hoffacker:

In your letter dated February 9, 2004, you requested a tariff classification ruling on behalf of Big Lots Stores, Inc.

Samples representing five styles of paper cutouts designed for scrapbook ornamentation were submitted and are being returned to you as requested. Each sample is a retail packet containing 18 small pieces of paper in assorted die-cut shapes. Although some have plain, solid-color faces, most are printed with pictures of various objects. The printing appears to have been produced by a lithographic process. Each style features a collection of cutouts associated with a particular theme. The submitted samples are collectively referred to as item # 82002, but individual package markings identify them as follows:

The applicable subheading for all of the above cutouts will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed matterpictures, designs and photographs lithographs on paper or paperboard: not over 0.51 mm in thickness. 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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