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N036098 N0 Ruling Active

The tariff classification of glass plaque with stand from China

Issued September 15, 2008 by U.S. Customs and Border Protection.

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N0 N036098 (September 15, 2008)

Tariff classification

HTS codes: 4911.91.4040

Headings: 4911

Product description

You submitted a sample designated as “Love in Letter Box” which is a glass plaque with a wooden stand. The item will be sold in three styles: “Dear Mother”, “Dear Friend”, and “Get Well Soon”. The plaque is inscribed with an inspiring and expressive verse that measures approximately 3.75” x 2.75”. One corner is adorned with a 1” figurine that has 22 carat accents. The wooden display stand measures approximately 1.5” (w) x 3/8” (d) x 1” (h). The plaque is put up in a satin covered box for gift giving with a hinged lid and inner satin cloth lining. The lid is also appropriately inscribed to the recipient. It is packaged for retail sale in a clear PVC box and a paper hang tag printed with the words “A Gift from the Heart” and a “To/From” line for personalizing is attached.

CBP rationale

The applicable subheading for the glass plaque with stand 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

N036098 September 15, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of glass plaque with stand from China Dear Ms. Aldinger: In your letter dated August 14, 2008, you requested a tariff classification ruling. You submitted a sample designated as “Love in Letter Box” which is a glass plaque with a wooden stand. The item will be sold in three styles: “Dear Mother”, “Dear Friend”, and “Get Well Soon”. The plaque is inscribed with an inspiring and expressive verse that measures approximately 3.75” x 2.75”. One corner is adorned with a 1” figurine that has 22 carat accents. The wooden display stand measures approximately 1.5” (w) x 3/8” (d) x 1” (h). The plaque is put up in a satin covered box for gift giving with a hinged lid and inner satin cloth lining. The lid is also appropriately inscribed to the recipient. It is packaged for retail sale in a clear PVC box and a paper hang tag printed with the words “A Gift from the Heart” and a “To/From” line for personalizing is attached. The applicable subheading for the glass plaque with stand 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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