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R03261 R0 Ruling Active

The tariff classification of printed pictures used in store displays, from an undetermined country.

Issued February 17, 2006 by U.S. Customs and Border Protection.

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R0 R03261 (February 17, 2006)

Tariff classification

HTS codes: 4911.91.4040

Headings: 4911

Product description

You submitted illustrations and descriptions pertaining to two products. The first item, identified as ART943, is a rectangular sheet of paper printed with a picture of an outdoor scene. The item, which will be supplied in two sizes, 23 cm x 153 cm and 17 cm x 52 cm, will be used as a backdrop for footwear displays in retail stores. The second item, identified as ART923, is a 30 cm x 111 cm rectangular sheet of paper known as a “large header.” It is printed with a picture of the surface of the ocean or another large body of water. It will serve as a background for a sign (not included) that will advertise your company’s name/logo. You have advised that the printing on both of the above-described articles will be produced by a process other than lithography.

CBP rationale

The applicable subheading for ART943 and ART923 will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed pictures, designs and photographs.

Full text

NY R03261 February 17, 2006 CLA-2-49:RR:NC:SP:234 R03261 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Allison M. Legg Columbia Sportswear 14375 NW Science Park Dr. Portland, OR 97229 RE: The tariff classification of printed pictures used in store displays, from an undetermined country. Dear Ms. Legg: In your letter dated February 9, 2006, you requested a tariff classification ruling. You submitted illustrations and descriptions pertaining to two products. The first item, identified as ART943, is a rectangular sheet of paper printed with a picture of an outdoor scene. The item, which will be supplied in two sizes, 23 cm x 153 cm and 17 cm x 52 cm, will be used as a backdrop for footwear displays in retail stores. The second item, identified as ART923, is a 30 cm x 111 cm rectangular sheet of paper known as a “large header.” It is printed with a picture of the surface of the ocean or another large body of water. It will serve as a background for a sign (not included) that will advertise your company’s name/logo. You have advised that the printing on both of the above-described articles will be produced by a process other than lithography. The applicable subheading for ART943 and ART923 will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The general 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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