CBP Ruling N032661 — The tariff classification of Wall Plaque Sign from China

Tariff classification

Headings: 4911

Product description

Your original request was submitted on June 4, 2008. On June 24, 2008, we responded with a request for a sample of your product. You resubmitted your request with a sample in a letter dated June 25, 2008 which was received by this office on July 7, 2008. A sample designated as item number A029HA02170, Ready-to-Finish Wall Plaque Sign, is constructed of a wooden frame with a printed sign that is made of canvas material. The canvas sign measures approximately 9½” (w) x 2½” (l) and is tied to the wooden frame with twine from each corner. The wooden frame is constructed of four pieces that overlap each other and are held together by glue and rope. The sign is printed with the words “TIKI BAR” and has a parrot design centered in between the two words. You submitted photos that depict the sign in a second style with the words “ALOHA” flanked on each side by a palm tree. It appears that the unpainted wooden frame can be finished to add a polished look to the plaque. The completed wall plaque measures approximately 12½” (W) x ½” (D) x 6” (H) and is designed to be hung as a decorative article by the rope that ties the pieces together. In this case, we find that the canvas sign imparts the essential character of the product.

CBP rationale

The applicable subheading for the Wall Plaque Sign will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter.

Full text

N032661 August 5, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of Wall Plaque Sign from China Dear Mr. Crago: In your letter dated June 25, 2008, you requested a tariff classification ruling. Your original request was submitted on June 4, 2008. On June 24, 2008, we responded with a request for a sample of your product. You resubmitted your request with a sample in a letter dated June 25, 2008 which was received by this office on July 7, 2008. A sample designated as item number A029HA02170, Ready-to-Finish Wall Plaque Sign, is constructed of a wooden frame with a printed sign that is made of canvas material. The canvas sign measures approximately 9½” (w) x 2½” (l) and is tied to the wooden frame with twine from each corner. The wooden frame is constructed of four pieces that overlap each other and are held together by glue and rope. The sign is printed with the words “TIKI BAR” and has a parrot design centered in between the two words. You submitted photos that depict the sign in a second style with the words “ALOHA” flanked on each side by a palm tree. It appears that the unpainted wooden frame can be finished to add a polished look to the plaque. The completed wall plaque measures approximately 12½” (W) x ½” (D) x 6” (H) and is designed to be hung as a decorative article by the rope that ties the pieces together. In this case, we find that the canvas sign imparts the essential character of the product. The applicable subheading for the Wall Plaque Sign will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter. 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

View original on CBP CROSS →