CLA-2-59:OT:RR:NC:TA:350
Ms. Sarah Albertini-Bond
Dollar Tree Stores
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of a ‘paint your own wall plaque’, from China.
Dear Ms. Albertini-Bond:
In your letter dated February 12, 2010, you requested a tariff classification ruling.
The instant sample, identified as item SKU #18329, is a prepared painting canvas that measures about 7" x 9" (rectangular). It consists of a woven canvas composed of 100 percent polyester man-made fibers that has been prepared for painting via the application of hydrophilic material, high polymer latex, a water coating and gesso. This canvas has been stretched around a wooden frame and secured with staples. Additionally, the canvas has been preprinted with the outline of three flowers which will ultimately be painted in by the user. A metal clip for hanging on the wall was also affixed.
The applicable subheading for the product will be 5901.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …prepared painting canvases, of man-made fibers. The rate of duty will be 7 percent ad valorem
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 canvas may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division