CLA-2-49:S:N1:234 889442
Ms. Catherine Pritchard
Expeditors International
P.O. Box 2568
South San Francisco, CA 94083-2568
RE: The tariff classification of printed plastic "window stickers"
from Taiwan.
Dear Ms. Pritchard:
In your letter dated July 12, 1993, on behalf of Institutional
Financing Services Inc., you requested a tariff classification
ruling.
A sample was submitted and will be retained for reference. It
is a 7 x 10 1/2 inch sheet of transparent, flexible plastic
film which has been printed in color with a cartoon-like picture of
Santa Claus. It is mounted on a release paper backing and is
packed with a printed header card in a sealed cellophane wrapper.
The plastic, which is not coated with any adhesives, is of a kind
that clings to surfaces by the action of static electricity. The
sample is evidently one of a series of decorative appliques
intended to be placed on windows or other smooth surfaces during
the Christmas season. The user may peel the item off its backing,
display it, and later return it to its backing for storage and
subsequent reuse.
We note your suggestion that this merchandise might be
classifiable under subheading 9505.10.4000, Harmonized Tariff
Schedule of the United States (HTS), which provides for certain
articles for Christmas festivities. However, Customs' position is
that since the motif of an article is not dispositive of its
classification, only three-dimensional forms of Santa Claus,
identifiable as such upon importation, are classifiable within
heading 9505, as festive articles. Furthermore, printed decorative
appliques are generally not considered festive articles for tariff
purposes since, as a class or kind, they may have a wide variety of
motifs and may be used year-round.
Accordingly, the applicable subheading for the above-described
"window stickers" will be 4911.91.4040, HTS, which provides for
other (non-enumerated) printed pictures, designs and photographs.
The rate of duty will be 3.1%.
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