CLA-2-49:RR:NC:2:234 E89363

Mr. Matthew J. McConkey
Arent Fox, Attorneys at Law
1050 Connecticut Avenue, N.W.
Washington, D.C. 20036-5339

RE: The tariff classification of a printed poster, from Taiwan

Dear Mr. McConkey:

In your letter dated November 19, 1999, addressed to Mr. John Elkins of our Headquarters Office, on behalf of your client, GENX Electronics Corp., you requested a tariff classification ruling.

A sample was submitted, which will be returned, as requested. You refer to it as a “banner”, and describe it as follows:

“The banners are 100 % polyester. They are approximately 31 inches wide by 42 inches tall. The top and bottom of the banners are inserted into plastic rods, meant to ensure that the banners are properly weighted for hanging purposes. On the top plastic rod are two modified “eye” hooks, movable so as to allow the banner to be hung in a variety of places, including rafters, horizontal poles and walls. Printed on the banners will be a variety of pictures and scenes, depending on the desires of GENX’s customers.”

The sample article is printed with three likenesses of Bruce Lee, the English language words, “Bruce Lee” and “The Dragon”, several pictographs in what appears to be the Chinese language, and copyright claims by the Estate of Bruce Lee. The article is essentially a set of pictures, printed on a woven textile fabric.

The applicable subheading for the “banner” described will be 4911.91.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other printed matter, including printed pictures and photographs: Other (than certain specified products): Posters. The rate of duty will be 1.6 percent ad valorem. (During calendar year 2000 the rate of duty will be 1.2 percent ad valorem.) 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 Carl Abramowitz, at 212-637-7060.


Robert B. Swierupski
National Commodity
Specialist Division