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The tariff classification of a decorative steel wall plate bearing a printed picture, from Germany.
Issued August 30, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H85162 (August 30, 2001)
Tariff classification
HTS codes: 4911.91.4040
Headings: 4911
Product description
The product in question is identified as an “enameled steel wall plate” (#WAP 050 071 10), which is illustrated and described in a catalog page accompanying your inquiry. The article is a flat, 17¾” x 23¾” sheet of steel whose face bears a picture of a Porsche 550 Spyder racing car of the 1950s. Although you did not provide details on the method by which the plate is produced, it is assumed that the picture on its face is a printed reproduction of a photograph. The product is intended solely for use as a wall decoration, and it appears that there is a small hole near each corner to facilitate hanging.
CBP rationale
The applicable subheading for the decorative wall plate 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 H85162 August 30, 2001 CLA-2-49:RR:NC:SP:234 H85162 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive (Suite 1000) Atlanta, GA 30328 RE: The tariff classification of a decorative steel wall plate bearing a printed picture, from Germany. Dear Mr. Resetar: In your letter dated August 15, 2001, you requested a tariff classification ruling. The product in question is identified as an “enameled steel wall plate” (#WAP 050 071 10), which is illustrated and described in a catalog page accompanying your inquiry. The article is a flat, 17¾” x 23¾” sheet of steel whose face bears a picture of a Porsche 550 Spyder racing car of the 1950s. Although you did not provide details on the method by which the plate is produced, it is assumed that the picture on its face is a printed reproduction of a photograph. The product is intended solely for use as a wall decoration, and it appears that there is a small hole near each corner to facilitate hanging. The applicable subheading for the decorative wall plate 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 0.9%. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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