The tariff classification of Printed Wall Plaque from China

N270420 November 10, 2015 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Brett Stewart Customs Compliance Specialist Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of Printed Wall Plaque from China Dear Mr. Stewart: In your letter dated October 28, 2015, you requested a tariff classification ruling. The sample you submitted is being returned to you. SKU #10443792 is described as an inspirational message wall plaque. The plaque is made of a wood frame covered with several horizontal strips of wood laying on the front of the frame. The plaque also contains three words: “LOVE”, “PEACE” and “JOY” printed in black ink on the strips. The words are screen-printed onto the wood. The plaque consists of 100 percent wood and measures 10 inches wide x 1 inch deep x 10 inches in height. It has a saw tooth hanger on the back for hanging on the wall. The applicable subheading for the Printed Wall Plaque 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division