The tariff classification of a printed hanging snowman from China

N202168 February 29, 2012 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Ms. Sara Roelofs Impact Innovations, Inc. P.O. Box 550 223 SE 1st Avenue Clara City, MN 56222 RE: The tariff classification of a printed hanging snowman from China Dear Ms. Roelofs: In your letter dated January 31, 2012 you requested a tariff classification ruling. The ruling was requested on a hanging snowman décor which is designated as #90856, “Snowman”. You indicate in your letter that the item comes in another style which is designed as a staked item designated as #90893, “Snowman Stop”. This ruling will only address the item #90856 “Snowman”. Item #90856 is die-cut to depict a snowman character and measures approximately 9½” (w) x 15½” (h). It is constructed of a multiply paperboard which is glued to a fluted designed plastic backing. The face of the “Snowman” is lithographically printed to resemble a snowman with a carrot nose and dressed in a black top hat, scarf, gloves, and jacket and a red bird perched on its shoulder. The applicable subheading for the printed hanging snowman will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other: Printed matter, printed on paper in whole or in part by a lithographic process”. 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division