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NY K84838

April 15, 2004
CLA-2-49:RR:NC:SP:234 K84838


TARIFF NO.: 4911.91.4040

Mr. Frank Carroll
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

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

Dear Mr. Carroll:

In your letter dated March 26, 2004, you requested a tariff classification ruling.

Five 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 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 title and a description of the nature of its printed content:

88716000-502, “Roses”: various rose and heart designs, all incorporating glitter.

88716000-503, “Cupid and Hearts”: several cupid and heart designs, all incorporating glitter.

88716000-504, “Butterflies with Hearts”: various depictions of insects together with heart designs, all incorporating glitter.

88752900-501, “Shrek™ with Friends”: pictures of various characters from the “Shrek”™ motion picture series.

88752900-502, “Shrek™ and Friends”: another assortment of characters from the motion picture series.

The applicable subheading for all of the above window clings 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 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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