D85924 D8 Ruling Active

The tariff classification of a home decoration, from the Philippines.

Issued December 24, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.2040

Headings: 4911

Product description

The sample is identified as Stock #995GGA2199, Metal Framed Print. Three prints (a star, a leaf, and a "saying") are framed (but are not permanently mounted or sealed within the frame) so as to display three 2-inch square surfaces. The frame is made of aluminum, and measures, standing, about 4 inches high by a length of about 12 inches. It will be made in the Philippines.

Full text

NY D85924 December 24, 1998 CLA-2-49:RR:NC:2:234 D85924 CATEGORY: Classification TARIFF NO.: 4911.91.2040 Mr. Donald A. Keller O'Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, Missouri 64108 RE: The tariff classification of a home decoration, from the Philippines. Dear Mr. Keller: In your letter dated December 10, 1998, on behalf of your client, Hallmark Cards, you requested a tariff classification ruling for a home decoration, consisting essentially of two lithographically printed designs, and a lithographically printed inspirational saying, in a three-panel metal frame. A sample was submitted, and will be returned for your further use, as requested. The sample is identified as Stock #995GGA2199, Metal Framed Print. Three prints (a star, a leaf, and a "saying") are framed (but are not permanently mounted or sealed within the frame) so as to display three 2-inch square surfaces. The frame is made of aluminum, and measures, standing, about 4 inches high by a length of about 12 inches. It will be made in the Philippines. The applicable subheading for this product will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) printed pictures, designs and photographs: Lithographs on paper or paperboard: Not over 0.51 mm in thickness, other (than posters). The rate of duty is 7.9 cents per kilogram. Articles classified in subheading 4911.91.2040, HTS, which are products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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