CBP Ruling N200638 — The tariff classification of a prayer cloth from China

Tariff classification

Headings: 4911

Product description

The prayer cloth is square and measures approximately 20 inches by 20 inches. The prayer cloth is imprinted with various bible scriptures and a prayer of agreement on one side and blank on the other. According to your literature, the prayer cloth is used in healing the body and mind using God’s words or scriptures. The subject item is composed of two component items: cotton textile and printed matter. 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. It is the opinion of this office that the essential character of the prayer cloth is the printed matter. The sample submitted is being retained for reference.

CBP rationale

The applicable subheading for the prayer cloth will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: other: other: other: other.

Full text

N200638 February 15, 2012 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Ronald K. Dudley Phoenix International Freight Services, Ltd. 2655 Fortune Circle West, Suite D Indianapolis, IN 46241-5546 RE: The tariff classification of a prayer cloth from China Dear Mr. Dudley: In your letter dated January 11, 2012, on behalf of your client, Lightwerks LLC (dba Motivated 4 Life), you requested a tariff classification ruling. The sample submitted is a prayer cloth that is made of 100 % cotton. The prayer cloth is square and measures approximately 20 inches by 20 inches. The prayer cloth is imprinted with various bible scriptures and a prayer of agreement on one side and blank on the other. According to your literature, the prayer cloth is used in healing the body and mind using God’s words or scriptures. The subject item is composed of two component items: cotton textile and printed matter. 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. It is the opinion of this office that the essential character of the prayer cloth is the printed matter. The sample submitted is being retained for reference. The applicable subheading for the prayer cloth will be 4911.99.8000, 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, Thomas J. Russo Director National Commodity Specialist Division

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