CLA-2-48:S:N1:234 870187
Mr. Dana L. Goettsch
Trans-Trade, Inc.
P.O. Box 612369
DFW Airport, Texas 75261-02369
RE: The tariff classification of "Popcorn Art" (flocked
paperboard pictures) from Taiwan.
Dear Mr. Goettsch:
In your letter dated December 26, 1991, on behalf of The
Peruvian Touch Inc. (c/o Juan Ayulo, Carrollton, Texas), you
requested a tariff classification ruling.
A sample was submitted and will be retained for reference.
It is a 12 1/2 x 17 1/2 cm sheet of stiff paperboard which
has been partially, selectively covered on one side with black
flock. The flock, presumably affixed to the surface by means of
an adhesive, is applied in such a way as to leave blank
(unflocked) certain areas shaped to form the image of a teddy
bear. These blank areas, which the user is to color with marking
pens (not included), are coated with a white substance which will
"bubble up" to form a raised, textured surface when the item is
placed in a microwave oven for 2 to 3 minutes.
The item is supplied in a cellophane package stapled to a
header card which is printed with illustrations and instructions.
The applicable subheading for the "Popcorn Art" flocked
paperboard pictures will be 4823.90.6500, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
(non-enumerated) articles of coated paperboard. The rate of duty
will be 5.6%.
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