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NY K87390

July 23, 2004
CLA-2-49:RR:NC:SP:234 K87390


TARIFF NO.: 4911.91.2040; 4911.99.6000

Ms. Michelle Pankan
The Paper Magic Group, Inc.
100 No. Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of printed matter for display in classrooms, from China.

Dear Ms. Pankan:

In your letter dated June 28, 2004, you requested a tariff classification ruling on printed paper products intended for decorative display in school settings. Five samples, all said to be manufactured using a lithographic printing process, were submitted for our examination.

Item 435160 (“Super Star Kids Deco Trim”®) is a package of 12 identical strips of heavyweight paper, each measuring 2¼” x 37” and having one of its long edges cut to a rippled pattern. One side of each strip is printed with a continuous series of pictures and designs. The items are designed to serve as decorative borders around windows, doors, bulletin boards and the like.

Item 469100 (“Smile Faces 2-Sided Deco Kit”) is a package containing an assortment of heavyweight paper discs printed on both sides with smiley-face designs. The discs, which range from approximately 3½” to 8½” in diameter, can be used to make mobiles or to decorate windows, walls, bulletin boards, etc.

The applicable subheading for items 435160 and 469100 will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed matter: pictures, designs and photographs lithographs on paper or paperboard not over 0.51 mm in thickness, other than posters. The rate of duty will be Free.

Item 435170 (“Alphabet Deco Trim”®) is the same type of product as the “Super Star Kids Deco Trim”® described above, except that its printed content consists essentially of letters of the alphabet.

Item 435090 (“Welcome To Our Room Headliner”) is a 9” x 45” paper banner printed with the words “Welcome to our Room” on a background composed of various designs and cartoon-style drawings of children.

Item 435190 (“Books Are Treasures Banner”) is a 12” x 45” paper banner printed with the words “Books Are Treasures Waiting To Be Discovered” on a background depicting a cartoon-style underwater scene.

The applicable subheading for items 435170, 435090 and 435190 will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed matter: printed on paper in whole or in part by a lithographic process. 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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