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The tariff classification of decorative wall art from China
Issued August 17, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N014684 (August 17, 2007)
Tariff classification
HTS codes: 4911.91.4040
Headings: 4911
Product description
You submitted a sample of a decorative wall art, reference #923532-001, for our examination which will be returned to you as requested. A printed decal of a bird perched on a tree limb, with a background design of complementary colors, is glued to a clear glass surface. It is supported by a rectangular wooden frame that measures approximately 13 x 17 inches. There is a metal hanger attached to the back of the frame for easy display. In your letter, you suggest classification under 8306.29.0000, HTSUS, as statuettes and other ornaments of base metal. However, the articles of this provision cover frames of base metal. The article is a wall decoration with the essential character imparted by the printed picture.
CBP rationale
The applicable subheading for the decorative wall frame will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed pictures, designs and photographs, other than lithographs on paper.
Full text
N014684 August 17, 2007 CLA-2-49:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Charles H. Jew Elsa L Inc. 1 Thorndale Drive, #268 San Rafael, CA 94903 RE: The tariff classification of decorative wall art from China Dear Mr. Jew: In your letter dated July 18, 2007, you requested a tariff classification ruling. You submitted a sample of a decorative wall art, reference #923532-001, for our examination which will be returned to you as requested. A printed decal of a bird perched on a tree limb, with a background design of complementary colors, is glued to a clear glass surface. It is supported by a rectangular wooden frame that measures approximately 13 x 17 inches. There is a metal hanger attached to the back of the frame for easy display. In your letter, you suggest classification under 8306.29.0000, HTSUS, as statuettes and other ornaments of base metal. However, the articles of this provision cover frames of base metal. The article is a wall decoration with the essential character imparted by the printed picture. The applicable subheading for the decorative wall frame will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed pictures, designs and photographs, other than lithographs on paper. The rate of duty will be free. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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