CLA-2-49:S:N8:234 885809

Tompkins & Davidson
One Astor Plaza
1515 Broadway, 43rd Floor
New York, N.Y. 10036

RE: The tariff classification of decorative pictures and designs, printed on static-cling plastic film, from Mexico.


In your letter dated May 3, 1993, on behalf of your client, Cleo, Inc. (Memphis, TN), you requested a tariff classification ruling.

Samples were submitted and are being returned as requested. They are colorful, holiday-related pictures and designs which have been printed on sheets of transparent, flexible plastic film. Supplied in a variety of pre-cut sizes and shapes, they depict such things as wreaths, Christmas trees, Santa Claus, Easter eggs, etc. The pictures are mounted on durable release-paper backing sheets, the reverse sides of which bear printed instructions.

The articles are said to be reusable, non-adhesive decorations designed to be held in place on clean, smooth surfaces (such as windows, mirrors or refrigerators) by the action of static electricity. They may be peeled off after display and stored on their original backings for future use.

The applicable subheading for the static-cling decorations will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed pictures, designs and photographs. The rate of duty will be 3.1%.

Articles classifiable under subheading 4911.91.4040, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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