CLA-2-49:OT:RR:NC:2:234
Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale FL 33301
RE: The tariff classification of framed plaques from China.
Dear Mr. Crago-Edwards:
In your letter dated September 29, 2010, you requested a tariff classification ruling.
The ruling was requested on two wall plaque decorations, item number A072BA03522. Two samples were submitted for our examination. The wall plaque decorations are holiday prints that are constructed of a wood frame with a glass face. The pictures which are lithographically printed depict an angel and a Christmas tree. The angel plaque is blue, gray and white with an angel on a snowflake background and the words “Happy Holidays” printed in the upper left hand corner. The Christmas tree plaque is blue and gray in color on a white background with the words “Home for the Holidays” in the upper left hand corner. The two framed wall plaques have a silver metal wire leaf design at the top and a decorative metallic thread ribbon for hanging. The plaques can also be mounted with two metal brackets that are attached on the back.
The applicable subheading for the framed printed pictures will be 4911.99.8000, 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