N265139 N2 Ruling Active

The tariff classification of a decorate wall art from China.

Issued June 22, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.99.8000

Headings: 4911

Product description

SKU number 01-ME-10673 is described as decorative wall art. The item is constructed of medium-density fiberboard. It is painted with a decorative motif of a snowman alongside the words “all my friends are flakes”. The wall art measures approximately 5 inches in length by 7 inches in height by 1¾ inches in depth. A small plastic J hook is affixed to the back to of the frame allowing it to be hung on a wall.

CBP rationale

The applicable subheading for the decorative wall art 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

N265139 June 22, 2015 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Christopher Reynolds OHL Trade Services 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a decorate wall art from China. Dear Mr. Reynolds: In your letter dated May 20, 2015, on behalf of New View Gifts & Accessories, you requested a tariff classification ruling. The sample submitted will be returned to you. SKU number 01-ME-10673 is described as decorative wall art. The item is constructed of medium-density fiberboard. It is painted with a decorative motif of a snowman alongside the words “all my friends are flakes”. The wall art measures approximately 5 inches in length by 7 inches in height by 1¾ inches in depth. A small plastic J hook is affixed to the back to of the frame allowing it to be hung on a wall. The applicable subheading for the decorative wall art 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 TSUS 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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