The tariff classification of printed advertising material, from India

N003310 November 29, 2006 CLA-2-49:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.10.0080, 9403.20.0030 Ms. Priscilla R. Royster John S. Connor, Inc. 799 Cromwell Park Drive, Suites A-G Glen Burnie, Maryland 21061 RE: The tariff classification of printed advertising material, from India Dear Ms. Royster: In your letters dated April 26, 2006 and November 10, 2006, on behalf of your client, The Hughes Group, you requested a tariff classification ruling for the referenced material, imported in three (3) scenarios, as discussed below. A sample was provided, which will be retained for reference. The imported product(s) are “Display units for Tradeshow displays.” The unit would consist of frames made from 95% aluminum/5% plastic sections that are imported in specific sizes according to orders. The country of origin of the frames is India. Also part of the unit are 100% polyester textile panels, printed by dyeing with company logo or other commercial information. The panels are hemmed, and button holes sewn for attachment to the aluminum frames. The country of origin of the textile panels is India.The product will be shipped in “knocked down” condition and will require no tools or further manufacturing for assembly. The three scenarios are: The complete unit, frame and panels shipped. The customer would have their own frames and would only be purchasing the panels. Thus just the finished panels would be imported. The customer would provide their own panels and would only be purchasing the frames. Thus, just the frames would be imported. In all three scenarios a nylon bag would be provided to store the display units. The applicable subheading for the printed panels of scenario 2., and for the complete unit (frame and panels) of scenario 1., will be 4911.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter; trade advertising material, commercial catalogs and the like: Other (than certain specified kinds). The rate of duty will be Free. The applicable subheading for the frames, as in scenario 3., will be 9403.20.0030, HTSUS, which provides for: Other (than certain specified kinds) metal furniture. The rate of duty will be Free. The nylon bag for storage was not represented by a sample; a classification determination will not be made at this time for it. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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