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N048077 N0 Ruling Active

The tariff classification of a plaque from China

Issued January 28, 2009 by U.S. Customs and Border Protection.

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N0 N048077 (January 28, 2009)

Tariff classification

HTS codes: 4911.99.8000

Headings: 4911

Product description

You submitted a sample designated as a “Hannah Montana – Rock the Walls” plaque. The plaque has a sculpted pvc print of Hannah Montana centered within a floral design. The print is affixed to a medium density fiberboard (mdf) which measures approximately 9” x ¼” x 9”. The print is designed to be hung on the wall for display.

CBP rationale

The applicable subheading for the Hannah Montana – Rock the Walls plaque will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain specified) printed matter.

Full text

N048077 January 28, 2009 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Jacqueline Jefferson JAV International Incorporated 500 Ocean Avenue East Rockaway, New York 11518 RE: The tariff classification of a plaque from China Dear Ms. Jefferson: In your letter dated December 23, 2008, you requested a tariff classification ruling. You submitted a sample designated as a “Hannah Montana – Rock the Walls” plaque. The plaque has a sculpted pvc print of Hannah Montana centered within a floral design. The print is affixed to a medium density fiberboard (mdf) which measures approximately 9” x ¼” x 9”. The print is designed to be hung on the wall for display. The applicable subheading for the Hannah Montana – Rock the Walls plaque will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain specified) 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

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