The tariff classification of a plaque from China
Issued September 10, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.91.4040
Headings: 4911
Product description
The submitted sample is a plaque said to be made of glass, paper and iron. It measures approximately 8” x 8”, has a saw tooth hanger or easel back so that it may be displayed as a wall hanging or placed on a desk. The background pastoral scene is a rainbow in a blue sky, a sun, and a single sunflower. The foreground has the quote, “Any day above ground . . . is a good day!” It is designated as SKU # 66500. It is the pastoral scene and message that gives the plaque its essential character and therefore this item will be considered printed matter and will be classified in heading 4911, Harmonized Tariff Schedule of the United States (HTSUS).
CBP rationale
The applicable subheading for the plaque designated as SKU # 66500 will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other, Other.
Full text
N035486 September 10, 2008 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plaque from China Dear Ms. Ramsey: In your letter dated August 6, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is a plaque said to be made of glass, paper and iron. It measures approximately 8” x 8”, has a saw tooth hanger or easel back so that it may be displayed as a wall hanging or placed on a desk. The background pastoral scene is a rainbow in a blue sky, a sun, and a single sunflower. The foreground has the quote, “Any day above ground . . . is a good day!” It is designated as SKU # 66500. It is the pastoral scene and message that gives the plaque its essential character and therefore this item will be considered printed matter and will be classified in heading 4911, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the plaque designated as SKU # 66500 will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other, Other. 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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