CLA-2-49:OT:RR:NC:N4:234

Terry Choi
Product Safety
Monday Beauty Ltd.
8/F Pioneer Place, 33 Hoi Yuen Road
Kwun Tong, 852
Hong Kong

RE: The tariff classification of “glass plaques” from China.

Dear Mr. Choi:

In your letter dated June 2, 2016, you requested a tariff classification ruling. Photographs were provided.

The merchandise concerned involves seven glass plaques, each having a unique printed design upon its surface. Each of the seven glass plaques are rectangular in shape, has a cardboard backing, and is table standing. Each of the seven glass plaques measure 12cm (approximately 4.7 inches) tall by 8cm (approximately 3.2 inches) wide, and has a glass thickness of 3mm (approximately 0.12 – of an inches). Each of the seven plaques has a virtuous saying.

Although not specified, for purposes of this ruling each of the seven glass sayings, specifically the [printed matter], will be presumed to be created by an off-set lithographic process not having a thickness over 0.51mm.

The applicable subheading for the seven glass plaques, each having a unique printed design upon its surface, if printed on paper or paperboard, will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 in thickness: Other.” The rate of duty will be free.

The applicable subheading for the seven glass plaques, each having a unique printed design upon its surface, if not printed on paper or paperboard, will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other.” 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 https://hts.usitc.gov/current.

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 Neil H. Levy at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division