CLA-2-49:OT:RR:NC:N4:234
Mr. Christopher Reynolds
OHL Trade Services
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of decorative wall art from China.
Dear Mr. Reynolds:
In your letter dated March 25, 2015, on behalf of New View Gifts & Accessories, Ltd., you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item number 01-ME-11290 is described as “Love You More”. The item is a die-cut and printed canvas sign used to decorate the home. The words “love you” are printed on the canvas. The word “more” is die cut and backlit by LED bulbs mounted behind the canvas. The sign measures approximately 10 inches in length by 10 inches in height by ¾ inch in depth. The item is constructed of 35% canvas, 35% medium-density fiberboard (MDF), 10% LED bulbs, 8% vellum, 8% plastic, 2% cell battery and 2% electrical wire. The sign is powered by two 1.5V AA batteries, which are not included. The cell battery referenced in the material breakdown is used to power the “Try Me” in-store functionality. A plastic switch mounted on the side of the frame turn is used to the light bulbs on and off. There is a single hook on the back of the frame for hanging the sign on a wall.
Item number NV42490-00 is described as “Dance to the Music”. The item is a framed cardboard print depicting the message “Dance to the Music” with an image of a musical note. The musical note can be illuminated using three 1.5V AAA batteries, which are not included. The sign measures approximately 8 inches in length by 10 inches in height by 11/8 inch in depth. The frame is constructed of polystyrene (PS) molding. A plastic push-button installed on the frame is used to turn the light on and off. There is a single hook on the back of the frame for hanging the sign on a wall.
Item number NV42615-00 is described as “Home is My Happy Place”. The item is a framed sign that reads “Home is My Happy Place”, where the wording is surrounded by 10 LED light bulbs. The bulbs are powered by two 1.5V AA batteries, which are not included. The sign measures approximately 14 inches in length by 9 inches in height by 1½ inch in depth. A plastic switch mounted on the side of the fame is used to turn the light bulbs on and off. There are two iron hooks on the back of the sign for hanging on a wall. The sign is used to decorate the home.
Item number NV39000-02 is described as “Cocktail Lounge”. The item is a framed medium-density fiberboard (MDF) one color screen print that reads “Cocktail Lounge”, where the wording is surrounded by 12 LED light bulbs. The bulbs are powered by two 1.5V AA batteries, which are not included. The sign measures approximately 18 inches in length by 9 inches in height by 2 inches in depth. A plastic switch mounted on the side of the fame is used to turn the light bulbs on and off. There are two iron hooks on the back of the frame for hanging the sign on a wall. The item is used to decorate the home in the kitchen, bar or other area where beverages are served.
The applicable subheading for the decorative wall art will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: 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 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 Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division