881065 88 Ruling Active

The tariff classification of plastic 3-D posters, printed with advertising material, from Italy.

Issued December 10, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.10.0080

Headings: 4911

Product description

It is a 33 x 47 cm sheet of white, semi-flexible plastic (0.27 mm in thickness) which has been printed on one side with a color picture of a hand-held automatic cheese grater being operated over a plate of spaghetti. Marketing slogans and a brief product description (in Italian) as well as the brand name of the grater appear above and below the picture. Much of the picture and the accompanying text are in relief; that is, the plastic has been molded or pressed in such a way as to selectively raise and contour its surface, thus imparting a three-dimensional effect to the printed images.

CBP rationale

The applicable subheading for the above-described plastic "3-D poster" printed with advertising will be 4911.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed trade advertising material.

Full text

NY 881065 December 10, 1992 CLA-2-49:S:N8:234 881065 CATEGORY: Classification TARIFF NO.: 4911.10.0080 Ms. Ann Williams A.N. Deringer, Inc. 30 West Service Road Champlain, New York 12919-9703 RE: The tariff classification of plastic 3-D posters, printed with advertising material, from Italy. Dear Ms. Williams: In your letter dated December 2, 1992, on behalf of Arrival Customs Brokers (Montreal, PQ, Canada), you requested a tariff classification ruling. (Per a telephone call to your office, Arrival Customs Brokers in turn represents Steven L. Goodman Enterprises, also of Montreal.) A sample was submitted and will be retained for reference. It is a 33 x 47 cm sheet of white, semi-flexible plastic (0.27 mm in thickness) which has been printed on one side with a color picture of a hand-held automatic cheese grater being operated over a plate of spaghetti. Marketing slogans and a brief product description (in Italian) as well as the brand name of the grater appear above and below the picture. Much of the picture and the accompanying text are in relief; that is, the plastic has been molded or pressed in such a way as to selectively raise and contour its surface, thus imparting a three-dimensional effect to the printed images. The applicable subheading for the above-described plastic "3-D poster" printed with advertising will be 4911.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed trade advertising material. The rate of duty will be free. We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked (i.e., "Printed in Italy"), legibly, permanently and in a conspicuous place. 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 

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →