CLA-2-49:S:N8:234 881065

Ms. Ann Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

RE: The tariff classification of plastic 3-D posters, printed with advertising material, from Italy.

Dear Ms. Williams:

In your letter dated December 2, 1992, on behalf of Arrival Customs Brokers (Montreal, PQ, Canada), you requested a tariff classification ruling. (Per a telephone call to your office, Arrival Customs Brokers in turn represents Steven L. Goodman Enterprises, also of Montreal.) A sample was submitted and will be retained for reference. It is a 33 x 47 cm sheet of white, semi-flexible plastic (0.27 mm in thickness) which has been printed on one side with a color picture of a hand-held automatic cheese grater being operated over a plate of spaghetti. Marketing slogans and a brief product description (in Italian) as well as the brand name of the grater appear above and below the picture. Much of the picture and the accompanying text are in relief; that is, the plastic has been molded or pressed in such a way as to selectively raise and contour its surface, thus imparting a three-dimensional effect to the printed images.

The applicable subheading for the above-described plastic "3-D poster" printed with advertising will be 4911.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed trade advertising material. The rate of duty will be free.

We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked (i.e., "Printed in Italy"), legibly, permanently and in a conspicuous place.

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.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport