CLA-2-49:RR:NC:2:234 L88576
Ms. Janet Freese
Paper Magic Group
401 Adams Avenue
Scranton, Pa. 18510
RE: The tariff classification of Item #849621, “Classroom Banner, Seasonal Pack” from China
Dear Ms. Freese:
In your letter dated October 27, 2005, you requested a tariff classification ruling for the referenced article. A sample was submitted.
The sample is a retail package containing four (4) “seasonal banners”, to be used as classroom decorations for the different seasons of the school year. They are panels of paperboard, folded for retail sale into three (3) panels, which, when opened for use, measure 45” x 12”. They are printed, by a lithographic process, with the legends: “Fall is Here”, “Winter is Here!”, “Happy Valentine’s Day”, and “Spring is Blooming!”, accompanied by appropriate printed decorative pictures (pumpkins, wheat sheaves, scarecrows, snowflakes, hearts, flowers, etc.). The packaging header of the sample bears the article designation, “EU8662210”.
The applicable subheading for the “Classroom Banner Seasonal Pack” described will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other printed matter, including printed pictures and photographs: Other (than certain specified articles): Printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division