CLA-2-48:OT:RR:NC:2:234
Ms. Krista B. Ruffoni
Family Dollar Services, Inc.
10401 Monroe Road
Matthews, NC 28105
RE: The tariff classification of velvet art from China
Dear Ms. Ruffoni:
In your letter dated March 19, 2010 you requested a tariff classification ruling.
The ruling was requested on Style number 65612, a velvet art poster with six felt tipped markers of assorted colors. You submitted a sample for our examination which will be returned as you requested. The “velvet” art picture is an 8” x 10” sheet of white paperboard that depicts the Disney Pixar Toy Story character Woody with the words Western Hero and Woody Roundup. The Toy Story character is designed with an outline formed by black flock affixed to the white background. The white, unflocked areas are to be colored by the consumer using the markers provided.
For tariff classification purposes, the product will be considered "goods put up in sets for retail sale" whose essential character is imparted by the flocked paperboard item.
The applicable subheading for the velvet art poster will be 4820.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers. 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