L88576 L8 Ruling Active

The tariff classification of Item #849621, "Classroom Banner, Seasonal Pack" from China

Issued November 4, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.99.6000

Headings: 4911

Product description

The sample is a retail package containing four (4) “seasonal banners”, to be used as classroom decorations for the different seasons of the school year. They are panels of paperboard, folded for retail sale into three (3) panels, which, when opened for use, measure 45” x 12”. They are printed, by a lithographic process, with the legends: “Fall is Here”, “Winter is Here!”, “Happy Valentine’s Day”, and “Spring is Blooming!”, accompanied by appropriate printed decorative pictures (pumpkins, wheat sheaves, scarecrows, snowflakes, hearts, flowers, etc.). The packaging header of the sample bears the article designation, “EU8662210”.

Full text

NY L88576 November 4, 2005 CLA-2-49:RR:NC:2:234 L88576 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Ms. Janet Freese Paper Magic Group 401 Adams Avenue Scranton, Pa. 18510 RE: The tariff classification of Item #849621, “Classroom Banner, Seasonal Pack” from China Dear Ms. Freese: In your letter dated October 27, 2005, you requested a tariff classification ruling for the referenced article. A sample was submitted. The sample is a retail package containing four (4) “seasonal banners”, to be used as classroom decorations for the different seasons of the school year. They are panels of paperboard, folded for retail sale into three (3) panels, which, when opened for use, measure 45” x 12”. They are printed, by a lithographic process, with the legends: “Fall is Here”, “Winter is Here!”, “Happy Valentine’s Day”, and “Spring is Blooming!”, accompanied by appropriate printed decorative pictures (pumpkins, wheat sheaves, scarecrows, snowflakes, hearts, flowers, etc.). The packaging header of the sample bears the article designation, “EU8662210”. The applicable subheading for the “Classroom Banner Seasonal Pack” described will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other printed matter, including printed pictures and photographs: Other (than certain specified articles): Printed on paper in whole or in part by a lithographic process. The rate of duty will be Free. 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

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