CLA-2-95:S:N:N8:225 885808
Tompkins & Davidson
One Astor Plaza
1515 Broadway, 43rd Floor
New York, New York 10036
RE: The tariff classification of a paper banner, decorative border
and poster from Mexico
Dear Mr. Tompkins:
In your letter dated May 3, 1993, you requested a tariff
classifi- cation ruling on behalf of your client Cleo, Inc.
Three samples were submitted with your inquiry. The first
item is called a "Happy Birthday" banner. The banner is made of
paper/paperboard, measures 11 3/4 inches in height and opens to
a span of 48 inches wide. The item is lithographically printed and
has a flocked background. The banner is attached to a paperboard
sheet from which it can be separated at pre-cut perforated lines.
It will be imported wrapped in clear plastic for retail sale.
The second article, referred to as a "Decorative Border",
consists of paper/paperboard sections. The pieces measure
approximately 26 inches
in length and 2 1/8 inches in height. The item is lithographically
printed with green holly and red berries on one side and a solid
red color on the reverse. The border is intended to be used to
decorate the wall.
The final item is a paper/paperboard poster measuring 26
inches in width and 18 3/4 inches in height. The poster is
lithographically printed on both sides with the words "Happy
Birthday" and pictures of mice pre- paring for a birthday party.
The sign also contains the twelve calendar months with several
blank lines under each month, on which, the names of children may
be written. The poster is intended to be used in the classroom.
Your samples are being returned as requested.
The applicable subheading for the "Happy Birthday" banner will
be 9505.90.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for confetti, paper spirals or streamers,
party favors and noisemakers; parts and accessories thereof. The
duty rate will be 4 percent ad valorem.
The applicable subheading for the "Decorative Border" will be
4911.91.2040, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Other (than certain enumerated)
lithographs on paper or paperboard: Not over 0.51 mm in thickness:
Other than posters. The duty rate will be 13.2 cents per kilo.
The applicable subheading for the "Happy Birthday" poster will
be 4911.91.2020, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Other (than certain enumerated)
pictures, designs and photographs: Lithographs on paper or
paperboard: Not over 0.51 mm in thickness: Posters. The duty rate
will be 13.2 cents per kilogram.
Articles classifiable under subheadings 9505.90.4000,
4911.91.2040 and 4911.91.2020, 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport