CLA-2-49:OT:RR:NC:2:234
Ms. Krista B. Ruffoni
Family Dollar Services
P O Box 1017
Charlotte, NC 28201-1017
RE: The tariff classification of a printed glass plaque from China
Dear Ms. Ruffoni:
In your letter dated January 20, 2009, you requested a tariff classification ruling.
A sample of a printed glass plaque was submitted for our review. It is a birthstone plaque that measures approximately 3.75 inches in height and has a diameter of approximately three inches at the base. The sentiment is for the month of April and its birthstone “diamond”. The base is a mirror that has the frosted glass sentiment and an angel made of glass measuring approximately two inches in height as embellishment. It is the printed sentiment that provides the essential character of the plaque. The sample is being returned as requested.
The applicable subheading for the glass plaque will be 4911.99.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other non enumerated printed matter. 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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division