N247161 N2 Ruling Active

The tariff classification of an Illustration Print of New York City from Austria.

Issued November 13, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.2020

Headings: 4911

Product description

The item is a paperboard poster of a red, yellow and blue illustration of New York City that is lithographically printed. “New York” is printed underneath the illustration. The poster measures approximately 39”(H) x 27 ½”(W). The poster is inserted into an impact-resistant plastic sleeve and then packaged in a rigid paperboard tube for retail sale. The item will be used as a commercial or home decoration.

CBP rationale

The applicable subheading for the Illustration Print of New York City will be 4911.91.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.

Full text

N247161 November 13, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.:4911.91.2020 Ms. Nina Simone Wilsmann Nina Simone Wilsmann e. U. Dresdner Strasse 128/22 1200 Vienna Austria RE: The tariff classification of an Illustration Print of New York City from Austria. Dear Ms. Wilsmann: In your letter dated September 20, 2013, you requested a tariff classification ruling. The ruling was requested on an Illustration Print of New York City. A sample was submitted for our examination. The item is a paperboard poster of a red, yellow and blue illustration of New York City that is lithographically printed. “New York” is printed underneath the illustration. The poster measures approximately 39”(H) x 27 ½”(W). The poster is inserted into an impact-resistant plastic sleeve and then packaged in a rigid paperboard tube for retail sale. The item will be used as a commercial or home decoration. The applicable subheading for the Illustration Print of New York City will be 4911.91.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Posters. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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