The tariff classification of printed glass panel from China

N065841 July 6, 2009 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Mellisa A. Gunawan Autom Church Supply Company 5226 S. 31st Place Phoenix, AZ 85040 RE: The tariff classification of printed glass panel from China Dear Ms. Gunawan: In your letter dated June 12, 2009, you requested a tariff classification ruling. You submitted a sample of a printed glass panel, item # 90240, for our examination which will be returned to you as requested. The glass panel incorporates a candle holder that will illuminate a religious print when a tea light candle is placed in the holder and lit. The panel is printed with a religious image of Senora De Guadalupe. The glass panel is rectangular shaped with beveled edges and measures approximately 3" (w) x 4 ¾" (h). Adhered to the back of the printed glass panel is a geometrical shaped candle holder that measures approximately 1 ¾" (w) x 1" (h). This is a composite good and for classification purposes, the essential character is imparted by the printed glass panel. The applicable subheading for the printed glass panel will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed matter including printed pictures and photographs; 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division