CLA-2-49:S:N3:234 813232

Ms. Rose J. Amodeo
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of printed plastic signs from Canada.

Dear Ms. Amodeo:

In your letter dated July 18, 1995, on behalf of Screen Print Industries (Brantford, Ontario, Canada), you requested a tariff classification ruling. Five samples were submitted and will be retained for reference. They are signs consisting of sheets of plastic (either semi-flexible or rigid) which have been directly printed upon with words, symbols, logos, etc. For ease of identification, they are numbered and described below:

1. An irregularly-shaped piece, about 9 1/2" x 10 1/2", the top portion of which reads "We'll Match Any Advertised Price--Details at front of store" ... "Low Price Guarantee." The lower portion of the sheet is blank.

2. A 6" x 14" yellow rectangle, almost entirely filled with the word "Kodak," in red lettering.

3. A 5" x 9" orange rectangle, filled with a white numeral "7".

4. A 7" x 11" white rectangle containing the following message, in red lettering: "Management Reserves The Right To Inspect All Bags & Parcels Leaving The Building."

5. An 11" x 13" blue rectangle with rounded corners, printed on both sides with a message from a toy store's management urging shoppers to "think safety," and explaining that the store cannot be responsible for children left unattended.

The applicable subheading for signs 1 and 2 will be 4911.10.0080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (than certain enumerated) printed trade advertising material. The general rate of duty will be free.

The applicable subheading for signs 3, 4 and 5 will be 4911.99.8000, HTS, which provides for other (non-enumerated) printed matter. The general rate of duty will be 4.4%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport