CLA-2-9697:OT:RR:NC:SP:233
Ms. Ruby Wood Sevcik
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place, Level 9
Fort Worth, Texas 76161
RE: The tariff classification of a Lotus Leaf Wall Panel from China.
Dear Ms. Sevcik:
In your letter dated August 1, 2008, you requested a tariff classification ruling.
A photograph and description have been submitted for a Lotus Leaf Wall Panel, SKU 2308985. This item is composed of a wood panel that has been decorated with lotus leaves. The leaves are colored, glued to the panel and then covered with a glaze finish. The panel measure 31 inches by 47 inches and is 1.5 inches deep. A metal hanger on the back is included to hang the panel on a wall for display.
The applicable subheading for the Lotus Leaf Wall Panel will be 9701.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other then hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: 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 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 Lawrence Mushinske at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division