NY 861128

MAR 13 1991

CLA-2-49:S:N1:234 861128

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 process.

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 transaction.


Jean F. Maguire
Area Director
New York Seaport