CLA-2-49:RR:NC:SP:234 B87269
Ms. Lisa Peterson
Midwest of Cannon Falls
P.O. Box 20
Cannon Falls, MN 55009-0020
RE: The tariff classification of printed ornaments from China.
Dear Ms. Peterson:
In your letter dated July 1, 1997, you requested a tariff classification ruling. Two samples identified as "wood laminated ornaments" were submitted and will be retained for reference.
The first sample (#24008-4) is an irregularly shaped sheet of plywood (roughly 6 1/2" high by 3" wide by 1/8" thick) with a printed paper overlay glued to each side. The paper is in turn covered by a thin layer of clear plastic. The printing, which appears to be lithographic and which is the same on each side, depicts a cartoon figure and the words, "Employee Of The Minute." A loop of string is permanently attached at the top of the article to facilitate hanging it as an ornament.
The second sample (#24010-7) is essentially the same, except that it depicts a different cartoon figure, who in this case is identified by the caption "D.O.P.E. ... Director of Product Enhancement," and who is shown to be looking at a document marked "status report" while uttering the words, "You're always right even when you're stupid."
Although in each instance the article's pictorial content is quite prominent, we find that the wording is at least as impor-tant as the picture in conveying the intended meaning and humor.
The applicable subheading for each of the above-described ornaments will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.3%.
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 212-466-5733.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division