MAR 13 1991
Mr. Bill Jerome
H.A. & J.L. Wood, Inc.
231 N. 3rd Street
Pembina, ND 58271
RE: The tariff classification of printed polyurethane foam
novelties from Canada.
Dear Mr. Jerome:
In your letter dated February 28, 1991, on behalf of your
client, Nouveau Novelties (East Selkirk, Manitoba, Canada), you
requested a tariff classification ruling.
A sample was submitted and will be retained for reference.
It is an elliptically shaped sheet of blue sponge-like material,
approximately 1 x 11 x 17 cm. Each side is imprinted with the
logo of a sports team, together with the words, "Blue Bombers,"
"1990 Grey Cup Champions," "Nouveau Novelties," "(C) CFL 1990."
Two rubber suction cups are attached to the item so that it can
be mounted and displayed on a suitable surface. The article is
packed in a plastic bag with a stapled header card printed with
the brand name "Stick Em-Up" (R).
Your client, the manufacturer, indicates that the product is
made primarily of polyurethane foam and is offered in the shape
of a football as well as a circular hockey puck. Various colors
and styles corresponding with different professional sports teams
are available. The printing is done using a heat-transfer
The applicable subheading for the printed "Stick Em-Up"
polyurethane foam novelties will be 4911.99.8000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other (than certain enumerated) printed matter. The rate of duty
will be 4.9%.
Goods classifiable under subheading 4911.99.8000, HTS, which
have originated in the territory of Canada, will be entitled to a
1.9% rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
We note that although a Winnipeg address appears on the
header card, the product's country of origin does not. Such
marking (e.g., "Made in Canada") will be required when the
merchandise is imported into the United States.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 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
Jean F. Maguire
New York Seaport