The tariff classification of Winter Wall Hanging from China

N256537 September 23, 2014 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Joseph Stinson Omni Global Souring Solutions, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of Winter Wall Hanging from China Dear Mr. Stinson: In your letter dated August 12, 2014, on behalf of Rite Aid Corp., you requested a tariff classification ruling. The items are as follows: Item #0-1182-33881-3 consists of three wooden pieces creating a wall hanging. The top piece of wood has been printed with the wording “Happy Holiday”. The other two pieces are cut into the shape of mittens. The three pieces of wood will be attached with iron wire. The top piece of wood would be attached to the other two pieces, thus creating a wall hanging. Item #0-11822-09674-4 consists of two wooden pieces creating a wall hanging. The top piece of wooden has been printed with the wording “Let It Snow”. The other piece is cut into the shape of a star. The two pieces of wood will be attached with iron wire. The top piece of wood would be attached to the star piece, thus creating a wall hanging. Item #0-11822-09675-1 consists of three wooden pieces creating a wall hanging. The top piece of wooden has been printed with the wording “It’s Good To Be Home”. The other two pieces are cut into the shape of boots with bells and three buttons attached. The three pieces of wood will be attached with iron wire. The top piece of wood would be attached to the other two pieces, thus creating a wall hanging. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers “Winter Wall Hanging” to be a composite good set for tariff classification purposes, with the essential character imparted by the printed sign. The applicable subheading for the Winter Wall Hangings will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: 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 Albert Gamble at albert.gamble@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division