N054530 N0 Ruling Active

The tariff classification of printed plaques from China

Issued April 7, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.99.8000, 4911.91.4040

Headings: 4911

Product description

The items will be returned as requested. Three items designated as HC560, HC565 and MC568 were submitted for our review. All the items are made of glass and are printed with inspirational messages or a religious icon. They are designed to be given either as appreciation plaques or inspirational plaques. HC560 is designed as a cross on a glass pedestal and printed with the words “In Appreciation for your service in God’s work”, has a Celtic cross printed at the top and a heart wrapped in a “swirl of hearts” printed at the bottom. HC565 is designed as a heart with a mirrored glass base and is printed with the words “May God Bless You, Protect You and Give You Peace.” It is accented by a printed flower. MC568 is a picture of “Our Lady of Grace” on a glass cross that is mounted on a glass pedestal. The picture appears to be lithographically printed.

CBP rationale

The applicable subheading for Items HC560 and HC565 will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including pictures and photographs (not enumerated). The applicable subheading for Item MC568 will be 4911.91.4040, HTSUS, which provides for Other: Pictures, designs and photographs: printed not over 20 years at the time of importation (not enumerated).

Full text

N054530 April 7, 2009 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000; 4911.91.4040 Ms. Tricia DiTallo The Autom Company 5226 S. 31st Place Phoenix, AZ 85040 RE: The tariff classification of printed plaques from China Dear Ms. DiTallo: In your letter dated March 9, 2009 you requested a tariff classification ruling. The items will be returned as requested. Three items designated as HC560, HC565 and MC568 were submitted for our review. All the items are made of glass and are printed with inspirational messages or a religious icon. They are designed to be given either as appreciation plaques or inspirational plaques. HC560 is designed as a cross on a glass pedestal and printed with the words “In Appreciation for your service in God’s work”, has a Celtic cross printed at the top and a heart wrapped in a “swirl of hearts” printed at the bottom. HC565 is designed as a heart with a mirrored glass base and is printed with the words “May God Bless You, Protect You and Give You Peace.” It is accented by a printed flower. MC568 is a picture of “Our Lady of Grace” on a glass cross that is mounted on a glass pedestal. The picture appears to be lithographically printed. The applicable subheading for Items HC560 and HC565 will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including pictures and photographs (not enumerated). The rate of duty will be Free. The applicable subheading for Item MC568 will be 4911.91.4040, HTSUS, which provides for Other: Pictures, designs and photographs: printed not over 20 years at the time of importation (not enumerated). 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 A. Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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