N301148 N3 Ruling Active

The tariff classification of Printed Window Clings from China

Issued November 13, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.4040

Headings: 4911

Product description

The products under consideration are decorative window clings made of PVC plastic sheeting designed to cling to glass and other smooth surfaces without the need for adhesives. The package contains a backer sheet with eleven patriotic clings, including an American eagle, Uncle Sam hat, American flag, stars and Liberty Bell. All are 4C printed with a detailed design to enhance the die cut shape. Note that patriotic themes are not specifically and exclusively associated with a recognized holiday. Patriotism is expressed year-round. In your request you suggest classification under 3920.43.5000, Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for the patriotic window clings will be 4911.91.4040, 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: Other: Other.

Full text

N301148 November 13, 2018 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Terry Choi Silver Timing Ltd. 8/F, Pioneer Place 33 Hoi Yuen Road, Kwun Tong, HK CHINA RE: The tariff classification of Printed Window Clings from China Dear Mr. Choi: In your letter, dated October 15, 2018, you requested a tariff classification ruling. Samples were provided for our review. The products under consideration are decorative window clings made of PVC plastic sheeting designed to cling to glass and other smooth surfaces without the need for adhesives. The package contains a backer sheet with eleven patriotic clings, including an American eagle, Uncle Sam hat, American flag, stars and Liberty Bell. All are 4C printed with a detailed design to enhance the die cut shape. Note that patriotic themes are not specifically and exclusively associated with a recognized holiday. Patriotism is expressed year-round. In your request you suggest classification under 3920.43.5000, Harmonized Tariff Schedule of the United States (HTSUS).   We disagree. The window clings have been cut into shapes and therefore are considered to be further worked. Therefore, classification in 3920.43.5000, HTSUS, is precluded. The applicable subheading for the patriotic window clings will be 4911.91.4040, 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: 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 the World Wide Web at https://hts.usitc.gov/current. 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 this ruling, please contact National Import Specialist Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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