CLA-2-49:OT:RR:NC:4:434
Mr. Simon Slyper
Amscan Inc.
80 Grasslands Rd.
Elmsford, NY 10523
RE: The tariff classification of a Printed Canvas Banner from an unknown country
Dear Mr. Slyper:
In your letter, dated October 5, 2018, you requested a tariff classification ruling. A sample was submitted for review and will be returned, per your request.
The item under consideration is a decorative printed canvas banner measuring approximately 19” wide by 30” in length. Screen printed on the face of the banner in various fonts are words associated with New Orleans, including, “Fat Tuesday,” “Bourbon Street,” “Beads,” “Jazz,” and “NOLA” in glitter. At each end a plastic rod has been inserted through a sewn canvas tunnel. A gold cord is attached for hanging the banner.
You propose classification in subheading 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS). The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. The General EN to Chapter 49, HTSUS, provides in pertinent part: “… this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations...” We agree that the essential nature and use of the banner is determined by its being printed with the New Orleans-related words.
Therefore, the applicable subheading for the label will be 4911.99.8000, 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 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 the ruling, contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division