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B85677 B8 Ruling Active

The tariff classification of a printed plastic wall hanging from China.

Issued June 10, 1997 by U.S. Customs and Border Protection.

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B8 B85677 (June 10, 1997)

Tariff classification

HTS codes: 4911.91.4040

Headings: 4911

Product description

It is a thin sheet of semi-flexible clear plastic, about 15" x 20", which has been printed in color with a cartoon-style picture of a bunny surrounded by decorated eggs in an Easter basket. The sheet has been vacuum formed or similarly processed so as to selectively raise and contour its surface, thus imparting a three-dimensional or relief effect to the picture. A hole has been punched at the top of the article to allow it to be hung as a decorative wall plaque.

CBP rationale

The applicable subheading for the above-described decoration will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs.

Full text

NY B85677 June 10, 1997 CLA-2-49:RR:NC:SP:234 B85677 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a printed plastic wall hanging from China. Dear Mr. Liberati: In your letter dated May 21, 1997, on behalf of Spain's Inc. (Philadelphia), you requested a tariff classification ruling. A sample identified as a "Plastic Easter Bunny Decoration" (#3982-71306) was submitted and will be retained for reference. It is a thin sheet of semi-flexible clear plastic, about 15" x 20", which has been printed in color with a cartoon-style picture of a bunny surrounded by decorated eggs in an Easter basket. The sheet has been vacuum formed or similarly processed so as to selectively raise and contour its surface, thus imparting a three-dimensional or relief effect to the picture. A hole has been punched at the top of the article to allow it to be hung as a decorative wall plaque. The applicable subheading for the above-described decoration will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 2.2%. 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

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