CLA-2-49:S:N8:234 809026
Ms. Susan M. Wright
Cataract Customhouse Brokerage, Inc.
Suite 314 Peace Bridge Plaza
Buffalo, New York 14213
RE: The tariff classification of printed plastic billboard-style
advertising signs, from Canada.
Dear Ms. Wright:
In your letter dated April 4, 1995, on behalf of your
client, Inkjet Signs (Mississauga, Ontario, Canada), you
requested a tariff classification ruling. A sample, product
brochure, and a brief descriptive letter from your client were
submitted and will be retained for reference.
The merchandise in question is identified as printed, large-
format images on vinyl substrates for the out-of-home (outdoor)
advertising industry. Your client states that "the images/
billboards we produce range in size from 6' x 8' to as large as
14'8" x 48'8"." The brochure indicates that the substrates
include additives for weathering and microbial protection and
also feature an acrylic coating designed to withstand years of
adverse environmental conditions, with no degradation to the
image.
The images are placed on the substrates by means of state-
of-the-art inkjet printing systems, resulting in high quality
signs for either back-lit or front-lit applications. The
submitted sample (which appears to be a small piece cut from a
larger sign) is a flexible sheet of opaque, embossed white
textile-reinforced vinyl, about 0.40 mm in thickness, printed on
one side with a picture of a human eye. For the purposes of this
ruling it is assumed that the imported signs will always be
printed with pictures and/or words intended to be displayed for
advertising purposes only.
The applicable subheading for the above-described printed
vinyl sheets will be 4911.10.0080, Harmonized Tariff Schedule of
the United States (HTS), which provides for other (than certain
enumerated) printed trade advertising material. The general rate
of duty will be free.
Since the product brochure mentions that the signs are also
available on pressure-sensitive substrates, we caution that the
above classification will not necessarily apply to such versions
of the product. If desired, you may submit a sample of same with
a request for an additional ruling.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport