CBP Ruling N240095 — The tariff classification of “LED Lighted MDF Wall Décor”, item#924540 and item…

Tariff classification

Headings: 4911

Product description

The samples will be returned to you. You submitted two “LED Lighted MDF Wall Décor” samples as follows: Item#924540 is a painting of a soccer ball with battery operated light emitting diode (LED) lights around the perimeter of the ball. The soccer ball is sprayed onto the canvas material. The canvas painting is attached to a medium density fiberboard (MDF) square board and frame. The lights can be turned off and on by using the switch on the right side of the frame. There is a metal hook on the back of the frame to mount the item on a wall. The item measures approximately 115/8 by 115/8. Item#924534 is a painting of an owl with battery operated LED lights that light up the eyes of the owl. The owl is sprayed onto the canvas material. The canvas painting is attached to a medium density fiberboard (MDF) square board and frame. The lights can be turned off and on by using the switch on the right side of the frame. There is a metal hook on the back of the frame to mount the item on a wall. The item measures approximately 115/8 by 115/8.

CBP rationale

The applicable subheading for item #924540 and item#924534 “LED Lighted MDF Wall Décor”, 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

N240095 April 23, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Jeanette Arciero CVS Onsite Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of “LED Lighted MDF Wall Décor”, item#924540 and item#924534 from China. Dear Ms. Arciero: In your letter dated March 19, 2013, you requested a tariff classification ruling on behalf of CVS/Pharmacy. The samples will be returned to you. You submitted two “LED Lighted MDF Wall Décor” samples as follows: Item#924540 is a painting of a soccer ball with battery operated light emitting diode (LED) lights around the perimeter of the ball. The soccer ball is sprayed onto the canvas material. The canvas painting is attached to a medium density fiberboard (MDF) square board and frame. The lights can be turned off and on by using the switch on the right side of the frame. There is a metal hook on the back of the frame to mount the item on a wall. The item measures approximately 115/8 by 115/8. Item#924534 is a painting of an owl with battery operated LED lights that light up the eyes of the owl. The owl is sprayed onto the canvas material. The canvas painting is attached to a medium density fiberboard (MDF) square board and frame. The lights can be turned off and on by using the switch on the right side of the frame. There is a metal hook on the back of the frame to mount the item on a wall. The item measures approximately 115/8 by 115/8. The applicable subheading for item #924540 and item#924534 “LED Lighted MDF Wall Décor”, 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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