The tariff classification of outdoor and hanging signs from China

N130676 December 1, 2010 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Trudi Van Heuveln Impact Innovations, Inc. 223 SE 1st Ave. Clara City, MN 56222 RE: The tariff classification of outdoor and hanging signs from China Dear Ms. Van Heuveln: In your letter dated November 2, 2010 you requested a tariff classification ruling. You submitted an electronic ruling requesting the classification of what you describe as outdoor signs to be used at Halloween and Christmas. You stated in your request that these signs are manufactured of non-woven polypropylene fabric and an arched metal rod. You say there are three designs for Halloween and three designs for Christmas. Each sign is approximately sixteen inches high and twelve inches wide. The Halloween signs are designated as 88315: “Scaring”, 88316: “Hallow-Scream” and 88317: “Happy Halloween” and the Christmas signs are designated as 34230: “Holiday Cheer”, 34231: “HoHoHo Santa” and 34232: “Let It Snow”. Each sign is printed with words and pictures associated with the holiday. You state in your request that you are also bringing in hanging signs made of non-woven polypropylene fabric for Christmas and Halloween. They are designated as 88284: “Stop for treats”, 88286: “Beware of ghosts”, 33336: “Santa Stop Here” and 33339: “Let It Snow”. The dimensions of these signs are approximately 28 square inches. Included in each package are two grommets that may be used to hang the signs. The sign are printed with pictures associated with the holiday that it represents. The applicable subheading for the outdoor and hanging signs will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed matter not enumerated elsewhere in the HTSUS. 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