CBP Ruling N029077 — The tariff classification of a glass plaque from China

Tariff classification

Headings: 4911

Product description

The plaque is constructed of two pieces that has an octagon shaped glass top printed with a poem entitled “A Mother”. The glass top is mounted perpendicular to a rectangular glass base that has four rubber feet on the bottom. The base is decorated with a cluster of ceramic pink roses and leaves. 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 glass 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

N029077 June 20, 2008 CLA-2-49:OT:RR:NC:2:234 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 May 21, 2008, you requested a tariff classification ruling on behalf of your client, Alco Consumer Products. The sample submitted is a glass plaque designated as item number 19271FD. The plaque is constructed of two pieces that has an octagon shaped glass top printed with a poem entitled “A Mother”. The glass top is mounted perpendicular to a rectangular glass base that has four rubber feet on the bottom. The base is decorated with a cluster of ceramic pink roses and leaves. 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 glass 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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