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N235399 N2 Ruling Active

The tariff classification of Dry Erase Shapes, SKU 11527701, from China.

Issued December 11, 2012 by U.S. Customs and Border Protection.

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N2 N235399 (December 11, 2012)

Tariff classification

HTS codes: 4911.99.6000

Headings: 4911

Product description

The reusable Dry Erase Shapes are lithographically printed. The items are for the amusement of children and are packaged in a polybag for retail sale. Your samples are returned as you requested.

CBP rationale

The applicable subheading for the Dry Erase Shapes will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process.

Full text

N235399 December 11, 2012 CLA-2-49:OT:RR:NC: 2:234 CATEGORY: Classification TARIFF NO: 4911.99.6000 Elizabeth Kessens Dollar General Corp 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of Dry Erase Shapes, SKU 11527701, from China. Dear Ms. Kessens: In your letter dated November 7, 2012, you requested a tariff classification ruling. The sample submitted, ArtSkills Dry Erase Shapes, consists of one star shaped paper measuring approximately 10 ½” x 10 ½” and one balloon shaped paper measuring approximately 11 ½” x 8 ½”. The reusable Dry Erase Shapes are lithographically printed. The items are for the amusement of children and are packaged in a polybag for retail sale. Your samples are returned as you requested. The applicable subheading for the Dry Erase Shapes will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. 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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