The tariff classification of a "Frosted Mirror Sentiment Plaque" from China

N038696 October 7, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Andy S. Wood Family Dollar Services, Inc. 10401 Monroe Road Matthews, NC 28105 RE: The tariff classification of a “Frosted Mirror Sentiment Plaque” from China Dear Mr. Wood: In your letter dated September 11, 2008, you requested a tariff classification ruling. You submitted two samples designated as the “Frosted Mirror Sentiment Plaque”, SKU #2967463, Style #085FD which will be returned to you as requested. The items are diamond-shaped, beveled-edge, frosted mirrors that rest on a plastic easel extending from the frame that forms the base. Each plaque measures approximately 5¼” (W) x 6” (H) with a printed sentiment that is bordered with roses. You state in your letter that there will be multiple styles of this item with variations in the sentiment and color of the frosted mirror. The applicable subheading for the “Frosted Mirror Sentiment Plaque” will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed pictures, designs and photographs, other than lithographs on paper. 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