CLA-2-49:OT:RR:NC:N4:434
Ms. Ann Lawrence
CBOCS Distribution
900 Hutchinson Place
Lebanon, TN 37087
RE: The tariff classification of a printed fabric wall hanging from China
Dear Ms. Lawrence:
In your letter, dated April 4, 2019, you requested a tariff classification ruling. Photos and a detailed product description were provided in lieu of samples.
Item number 18-15020, “Snowy Cabin,” is a printed “canvas” wall hanging measuring approximately 23.5” long by 15.5” high by 1” deep. You state that the fabric is 100% polyester. Directly printed onto the fabric is a scene of a cabin in the woods with snow falling, surrounded by snow-covered trees and a little stream and two deer. Four LED lights, which are powered by three AA batteries, illuminate the hanging from behind through the cabin windows and cutouts in the snowflakes, providing additional decorative effect.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The printed fabric wall hanging with LED lights is a composite article. The essential character of the article is imparted by the printed picture of the cabin in the snow. The LED lights merely serve to highlight the picture.
Therefore, the applicable subheading for the printed wall hanging will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures, designs 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 the 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 this ruling please contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division