The tariff classification of a "3-D Halloween Card" (printed picture), from Taiwan.

NY 809466 April 26, 1995 CLA-2-49:S:N8:234 809466 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a "3-D Halloween Card" (printed picture), from Taiwan. Dear Ms. Aldinger: In your letter dated April 18, 1995, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a 4 1/4" x 6 1/4" sheet of thin, flexible plastic film, printed with a colorful, cartoon-style picture of vampires and bats, laminated to a stiff paper backing. The resulting "card" thus has a glossy pictorial face and a totally blank back; it is evidently not intended to be used as a picture postcard. It is put up for sale in printed retail packaging which encourages the purchaser to stare at the card's picture in a certain way to experience a three-dimensional viewing effect. The applicable subheading for the "3-D Halloween Card" (Rite Aid item #95033) will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non- enumerated) printed pictures. The rate of duty will be 2.8%. 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