The tariff classification of printed wall hanging from China

N181660 September 16, 2011 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Vahe Karrian Pacific Century Customs Service 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of printed wall hanging from China Dear Mr. Karrian: In your letter dated August 22, 2011, you requested a tariff classification ruling on behalf of your client, Intercontinental Art. The ruling was requested on Item Number 41976810, “Blooming Letters/Books”. The item is a wall hanging composed of a printed reproduction of a photograph that depicts blooming flowers in a glass jar with water alongside a stack of six books tied together with a narrow fabric. You state in your letter that the picture is a reproduction of a photograph which is permanently glued onto a single glass panel. The wall hanging has a wooden backing with two wooden blocks attached to facilitate hanging the picture on a wall and measures approximately 10” squared. General Rule of Interpretation (“GRI”) 3 (b) of the Harmonized Tariff Schedule of the United States (“HTSUS”) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The merchandise is a composite good which consists of a printed picture on paper and a glass panel. The printed photograph imparts the essential character of the article. The sample submitted is being returned as requested. The applicable subheading for the lithographically printed wall hanging will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed mater, including printed pictures and photographs: Other: Other: Other: 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/. The submitted sample is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. 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 Albert Gamble at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division