The tariff classification of a "Christmas Door Cover" (plastic sheet printed with a picture), from China.

NY 885198 April 26, 1993 CLA-2-49:S:N8:234 885198 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Maureen Shoule J.W. Hampton, Jr. & Co., Inc. 15 Park Row New York, N.Y. 10038 RE: The tariff classification of a "Christmas Door Cover" (plastic sheet printed with a picture), from China. Dear Ms. Shoule: In your letter dated April 15, 1993, on behalf of your client, F.W. Woolworth Co., you requested a tariff classification ruling. A sample was submitted and is being returned as requested. It is a 28 x 60 inch rectangular piece of red, flexible vinyl sheeting that has been printed with a multicolored, cartoon-like picture depicting a family receiving gifts from Santa Claus. The picture, which occupies most of the available space, is captioned with the words, "We wish you a Merry Christmas." A printed cardboard insert, packed with the folded vinyl sheet in a sealed plastic bag, identifies the item as a weather-resistant, indoor or outdoor "Christmas Door Cover." Both the plastic sheet and the cardboard packing insert are properly marked "Made in China." The applicable subheading for the "Christmas Door Cover" (Item #6639) will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures. 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