The tariff classification of a printed vinyl banner from Taiwan and China

N116980 August 30, 2010 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Aaron Phillips Kink Inc. 40 Greenleaf Street Rochester, NY 14609 RE: The tariff classification of a printed vinyl banner from Taiwan and China Dear Mr. Phillips: In your letter dated July 29, 2010, you requested a tariff classification ruling. The ruling was requested on a printed vinyl banner. You submitted two photos of the item for our examination. The photos depict a rectangular shaped banner that is printed with a company name and logo. You state in your letter that the banners are made of vinyl material which has been screen printed to depict the company name “KINK BIKE CO” and its company logo. You state in your letter that the vinyl banners will range in size from approximately 12” x 12” to 60” x 60” and measure approximately .3 mm in thickness. The rectangular shaped banner is designed with grommet holes at each corner edge in order to hang the banner for display. The applicable subheading for the screen printed vinyl banner will be 4911.99.8000, HTSUS, which provides for other (non-enumerated) printed matter. 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