CBP Ruling N027141 — The tariff classification of a glass plaque from China

Tariff classification

Headings: 4911

Product description

The submitted sample is designated as item # 19271FD. It is a glass plaque printed with a poem entitled “Grandma” and is two pieces of glass that are mounted perpendicular with pink ceramic roses decorating it. The base piece of glass has four glass dots on the bottom to act as a rest for the plaque. The two pieces of glass are notched along the edge for a decorative effect. The submitted sample is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.

CBP rationale

The applicable subheading for the plaque will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including pictures and photographs (not enumerated).

Full text

N027141 May 21, 2008 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Christopher Rini Laufer Group Int’l. 20 Vesey Street, Suite 601 New York, NY 10007 RE: The tariff classification of a glass plaque from China Dear Mr. Rini: In your letter dated March 28, 2008, on behalf of Alco Consumer Products, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The submitted sample is designated as item # 19271FD. It is a glass plaque printed with a poem entitled “Grandma” and is two pieces of glass that are mounted perpendicular with pink ceramic roses decorating it. The base piece of glass has four glass dots on the bottom to act as a rest for the plaque. The two pieces of glass are notched along the edge for a decorative effect. The submitted sample is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. The applicable subheading for the plaque will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including pictures and photographs (not enumerated). 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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