The tariff classification of a printed sign incorporating a glass candle holder from China

N041693 November 13, 2008 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Andy S. Wood Family Dollar Services, Inc. 10401 Monroe Rd. Matthews, NC 28105 RE: The tariff classification of a printed sign incorporating a glass candle holder from China Dear Mr. Wood: In your letter dated October 8, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The sample submitted for our review is designated as style #1211FD and is a printed message entitled “Love” and incorporates a glass candle holder. The item is a composite good made up of mirrored glass that has been frosted over and has a message printed on it from Psalm 23:1-3, a painted glass bird, and a tea light candleholder that is attached to a mirror base. The sample is approximately 5 ¾ inches high by 3 ¾ inches wide. It is the opinion of this office that it is the printed message that imparts the essential character of the above described item. The applicable subheading for style #1211FD will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: 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