The tariff classification of a window decoration from China

N031308 July 15, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.91.3000 Sidestra Elvi Liss Global Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a window decoration from China Dear Ms. Elvi: In your letter dated June 17, 2008, you requested a tariff classification ruling. You submitted a sample designated as Item #9002568, “Glassy Window Sculpture”, for our examination which will be returned to you as requested. It is oval in shape and measures approximately 14” (W) x 20” (L). The window decoration depicts the Virgin Mary & two cherubs with a “stained glass” look background that is lithographically printed. The visible picture and backing sheet are made of PVC with an interior space formed between each piece that houses an electric cord containing string lights. The lights are connected to the backing sheet which is hole-punched to incorporate the string of twenty, 6 volt bulbs that create a back-lit feature of the design. The window decoration is supported on a plastic coated wire frame with a hook to facilitate hanging for decorative display. It is designed for indoor or outdoor use. The window decoration is put up in a cardboard box which is properly marked, “Made in China” and ready for retail sale. The applicable subheading for the “Glassy Window Sculpture” will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed pictures, designs and photographs…lithographs on paper or paperboard: over 0.51 mm in thickness. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division