The tariff classification of Tear Drop Flag Banner, SKU # FL400DP, from China.

N245944 September 19, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Erol Fikri George Patton Associates, Inc. 55 Board Common Road Bristol, RI 02809 RE: The tariff classification of Tear Drop Flag Banner, SKU # FL400DP, from China. Dear Mr. Fikri: In your letter dated August 30, 2013, you requested a tariff classification ruling. The ruling was requested on Tear Drop Flag Banner, SKU # FL400DP. A sample was submitted for our examination. The item measures approximately 37 ½” (W) x 132 ¾” (H). The tear drop shaped banner is in a gray and blue material you describe as being composed of 100% polyester and 0.5mm thick. The sample is printed in bold gray lettering “PACE MATIC”. You state in your letter that banners are printed with a custom promotional design submitted by your customers. The banner is used for promotional purposes. You also state that the banners are printed to order by your vendor in China via a dye sublimation process. The applicable subheading for Tear Drop Flag Banner, will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter. The rate of duty will be free.   The sample will be returned to you as per your request. 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, Myles B. Harmon Acting Director National Commodity Specialist Division