Mr. Dennis E. Freeman
Robert E. Landweer & Co., Inc.
911 Western Avenue, Suite 208
Seattle, Washington 98104
RE: The tariff classification of flexible plastic, vinyl indoor/outdoor printed advertising images, from Austria.
Dear Mr. Freeman:
In your letter dated October 4, 1994, on behalf of your client, Big Image Graphics, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference.
Your client advises that he is forming a corporation for the importation/sale of indoor/outdoor advertising images. Using an ink jet printer, the advertising message is printed onto a sheet of flexible plastic vinyl. The material used is manufactured in the U.S.; at the present time, the printing is done in Kitzbuehel, Austria. Some of the plastic sheeting is solid, and some is mesh openwork.
An illustrative brochure also provided shows that the printed plastic sheets are mounted on billboards, on the sides of buildings, on the side panels of trucks, or hung overhead across highways. No indoor applications were illustrated.
The applicable subheading for the printed plastic sheeting described will be 4911.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated, printed) Trade advertising material, commercial catalogs, and the like. The rate of duty will be Free.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Jean F. Maguire
New York Seaport