The tariff classification of aquarium backgrounds (printed pictures) from Japan.
Issued January 21, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.91.4040
Headings: 4911
Product description
Item FP-101 is a 12" x 20" sheet of flexible white plastic (about 0.17 mm thick) which has been printed on each side with a color reproduction of a photograph depicting an underwater scene (with stones, aquatic plants, etc.). Item FP-201 is essentially the same, except that it measures 19 1/4" x 31 1/2".
CBP rationale
The applicable subheading for the aquarium backgrounds 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 D86599 January 21, 1999 CLA-2-49:RR:NC:SP:234 D86599 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Rachel Acuff Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of aquarium backgrounds (printed pictures) from Japan. Dear Ms. Acuff: In your letter dated January 9, 1999, you requested a tariff classification ruling. Two samples, each identified as a “2-sided aquarium background,” were submitted and are being returned to you as requested. Item FP-101 is a 12" x 20" sheet of flexible white plastic (about 0.17 mm thick) which has been printed on each side with a color reproduction of a photograph depicting an underwater scene (with stones, aquatic plants, etc.). Item FP-201 is essentially the same, except that it measures 19 1/4" x 31 1/2". The applicable subheading for the aquarium backgrounds 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 1.6%. 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
More rulings on the same tariff codes
The classification, country of origin, marking, and United States-Mexico-Canada Agreement (USMCA) eligibility of framed photographs
The tariff classification of a book, notebook, printed trade material, envelopes, printed sketches, magnifying glass, bookmark, and a decorative non-corrugated paperboard box from China
The tariff classification of a framed canvas print from China
The tariff classification of a scratch art craft kit from China
The tariff classification of a printed reproduction of original artwork from India
The tariff classification of puzzles and memory sets from China
The tariff classification and country of origin of printed photo plaques
The tariff classification of framed canvas print from China
The tariff classification and application of trade programs for printed portraits from Canada
The tariff classification of Valentine’s Day cards with novelty items from China
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 →