The tariff classification of a signpost kit from China

N116600 August 13, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Pauline Liang 1702-L Meridian Avenue San Jose, CA 95125 RE: The tariff classification of a signpost kit from China Dear Ms. Liang: In your letter dated July 27, 2010, you requested a tariff classification ruling. Descriptive literature was included with your request. The signpost is designed to be placed in front of a house that is for sale. The kit includes a three piece post made of polyvinyl chloride (PVC) plastic, an iron stake that will be inserted into the ground to support the post, a plastic lidded box designed to hold brochures that give information about the house, a three piece signboard designed to hang from the horizontal top piece of the signpost and provide information about the realty agent, a decorative house-shaped plaque designed to sit on top of the vertical portion of the signpost and a “SOLD” plaque that can be hung onto the post when the house is in contract for sale. The components are packaged together in a plastic bag for sale as a complete signpost kit. You indicate that the components may also be imported separately and that some of the signboard components may be imported with printed information. The applicable subheading for the complete signpost kit, as well as for the sign post or lidded box imported separately, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the iron stake imported separately will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the plaque that is printed with the word “SOLD,” when imported separately, will be 4911.99.8000, HTSUS, which provides for other (non-enumerated) printed matter. The rate of duty will be Free. The applicable subheading for the house-shaped plaque and signboard components imported separately depends on whether they are printed with names, motifs or pictorial representations at the time of importation and whether any printed information is considered to be incidental to the primary use of the goods. The applicable subheading for the house-shaped plaque and the hanging sign board components, when not printed with names, motifs or pictorial representations at the time of importation, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the house-shaped plaque and the hanging sign board components imported separately when printed with names, motifs or pictorial representations at the time of importation. Your request for a classification ruling should include samples or clear pictures of the products as imported. You should also specify the method of printing. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter and a copy of all of the material that we have returned to you. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division