H87230 H8 Ruling Active

The tariff classification of printed plastic alphabet tiles from China.

Issued January 30, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.99.8000

Headings: 4911

Product description

The items in question are educational “alphabet tiles” used in children’s letter-recognition and spelling activities. Each tile is a flat, one-inch square piece of hard white plastic whose face has been printed in black with a letter of the alphabet. (Unlike previous versions of the product, they do not have paper facings; the printing is directly on the plastic.) They will be imported under item numbers 48721, 48722 and 48723 (depending on whether upper-case, lower-case or sets, respectively).

CBP rationale

The applicable subheading for the above-described printed plastic alphabet tiles will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter.

Full text

NY H87230 January 30, 2002 CLA-2-49:RR:NC:SP:234 H87230 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Dennis Shostak The Paper Magic Group, Inc. 100 North Sixth Street, Suite 899C Minneapolis, MN 55403 RE: The tariff classification of printed plastic alphabet tiles from China. Dear Mr. Shostak: In your letter dated January 11, 2002, you requested a tariff classification ruling. Samples were submitted and will be retained for reference. The items in question are educational “alphabet tiles” used in children’s letter-recognition and spelling activities. Each tile is a flat, one-inch square piece of hard white plastic whose face has been printed in black with a letter of the alphabet. (Unlike previous versions of the product, they do not have paper facings; the printing is directly on the plastic.) They will be imported under item numbers 48721, 48722 and 48723 (depending on whether upper-case, lower-case or sets, respectively). The applicable subheading for the above-described printed plastic alphabet tiles will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter. The rate of duty will be 1%. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →