The tariff classification of a printed picture and two dimensional playhouse from Canada

NY 874127 May 26, 1992 CLA-2-95:S:N:N3D:225 874127 CATEGORY: Classification TARIFF NO.: 4911.91.4040, 9503.90.6000 Ms. Denise Mraz Express Interiors Corp. Crown Centre, Suite 600 5005 Rockside Road Cleveland, Ohio 44131 RE: The tariff classification of a printed picture and two dimensional playhouse from Canada Dear Ms. Mraz: In your letter dated March 26, 1992, received in this office on May 5, 1992, you requested a tariff classification ruling. A prototype sample of a printed paperboard was submitted subsequent to your initial inquiry. You have indicated in your letter that the article will be imported in one of two ways. The first manner is described as a printed Temboard in roll form. The Temboard, or corrugated paperboard, will be printed with a picture of a castle by flexigraph processing. Each roll would contain approximately 5,000 pictures. The second means of import would be as a converted piece of Temboard (printed) attached to fiberboard. The finished product is sized to fit in a conventional doorway and displays the imprint of a castle on one side. A section of the paperboard is cut to form a "door" which opens and closes. The product is intended to be hung in a doorway allowing a child to pretend to be entering a "castle" when passing through the door. The article, in essence, is considered a two dimensional playhouse. The applicable subheading for the printed corrugated paperboard, in roll form, will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter, including printed pictures: other: other: other. The duty rate will be 3.1 percent ad valorem. Goods classifiable under subheading 4911.91.4040, HTS, which have originated in the territory of Canada, will be entitled to a 0.6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the two dimensional playhouse (converted form) will be 9503.90.6000, HTS, which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. Goods classifiable under subheading 9503.90.6000, HTS, which have originated in the territory of Canada, will be entitled to a 4 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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