C80273 C8 Ruling Active

The tariff classification of a printed, decorative textile article from China.

Issued October 16, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.4040

Headings: 4911

Product description

An 8" x 9" textile article resembling a potholder, the item is made of woven polyester/ cotton fabric which encases an unidentified filler. The fabric on the front side has been printed with a picture, captioned with a cheerful thought, of a rabbit looking out a sunny window. The reverse side features a removable cardboard back slipped into four corner pockets provided to hold it in place. The cardboard back incorporates a folding easel-type stand which allows the article to be displayed on a shelf, desk or the like. Alternatively, the back may be removed to expose a small plastic loop, which has been sewn onto the fabric to facilitate hanging the item on a wall. This product's construction and design suggest that it is intended only for decorative display. Your letter indicates that it will also be supplied in a 12" x 8" version.

CBP rationale

The applicable subheading for the printed "Bunny Thoughts" displays will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed pictures, designs and photographs.

Full text

NY C80273 October 16, 1997 CLA-2-49:RR:NC:SP:234 C80273 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Lori Murphy US JHI Corporation 8612 Fairway Place Middleton, WI 53562 RE: The tariff classification of a printed, decorative textile article from China. Dear Ms. Murphy: In your letter dated September 30, 1997, you requested a tariff classification ruling. A sample identified as "Bunny Thoughts" was submitted and will be retained for reference. An 8" x 9" textile article resembling a potholder, the item is made of woven polyester/ cotton fabric which encases an unidentified filler. The fabric on the front side has been printed with a picture, captioned with a cheerful thought, of a rabbit looking out a sunny window. The reverse side features a removable cardboard back slipped into four corner pockets provided to hold it in place. The cardboard back incorporates a folding easel-type stand which allows the article to be displayed on a shelf, desk or the like. Alternatively, the back may be removed to expose a small plastic loop, which has been sewn onto the fabric to facilitate hanging the item on a wall. This product's construction and design suggest that it is intended only for decorative display. Your letter indicates that it will also be supplied in a 12" x 8" version. The applicable subheading for the printed "Bunny Thoughts" displays will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed pictures, designs and photographs. The rate of duty will be 2.2%. We note that the sample is not marked with its country of origin. When imported into the United States, each item (or, if applicable, its immediate container destined to reach the ultimate purchaser) will be required to be so marked, e.g., "Made in China." Such marking must be legible, in a conspicuous place, and sufficiently permanent to reach the ultimate purchaser. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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