The tariff classification of outdoor welcome signs from China

N191215 November 22, 2011 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Lorianne Aldinger Rite Aid Pharmacy P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of outdoor welcome signs from China Dear Ms. Aldinger: In your letter dated October 14, 2011, you requested a tariff classification ruling. The ruling was requested on the “Metal Canvas Stake” designated as Item #9016354-MMXII. The item is an outdoor lawn/garden décor constructed of a canvas welcome sign sewn onto a metal stake. Item #9016354-MMXII is composed of 60 percent iron and 40 percent canvas. You state in your letter that Item #9016354-MMXII is to be purchased as an assortment of four metal canvas stakes in various printed canvas styles. The metal stake which measures 37½ inches high has an open metal frame on the top portion to display the canvas which measures 12 inches x 16 inches. The four attached canvas signs are printed with a choice of welcome greetings and outdoor scenes depicting flowers, trees, butterflies, and birds. The subject items are composed of two materials: metal and printed canvas material. General Rule of Interpretation 3(b) 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. In this case, we find that the printed canvas signs impart the essential character of the product. The four samples submitted for our examination will be returned to you as requested. The applicable subheading for the outdoor welcome signs will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, 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/. 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