NY 856200

SEP 14 1990

CLA-2-49:S:N1:234 856200

Mr. Kenneth R. Paley
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of puffy stickers from China.

Dear Mr. Paley:

In your letter dated September 11, 1990, on behalf of K mart Corporation, you requested a tariff classification ruling. Samples of the subject merchandise, identified as "Puffy Christmas Stick-Ons" (Code No. 04-98-51), were submitted and will be returned as requested. They are small, pressure-sensitive plastic stickers which have been printed with colorful pictures related to the Christmas season, e.g. Santa Claus figures, snowmen, wreaths, etc. The pictures are printed on plastic film which covers a foam inner layer, giving the items a three- dimensional, "puffy" quality. The variously shaped, adhesive backed stickers are offered (15 to a package) mounted on a sheet of release paper enclosed in a carded plastic bag.

The applicable subheading for the "Puffy Christmas Stick- Ons" will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain 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