The tariff classification of a certificate from China.

N272174 February 5, 2016 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000; 4911.99.8000 Timothy W. Rubiera Nielsen Bainbridge Group 12303 Technology Blvd., Suite 950 Austin, TX 78727 RE: The tariff classification of a certificate from China. Dear Rubiera: In your letter dated January, 14 2016, you requested a tariff classification ruling. A photo of a “certificate of achievement” was provided. Item number N2704S1T is a “certificate of achievement.” The paper certificate is given out once a student has passed a course. It is imported with writing on it with blank spots, and is filled out and completed in the United States. The paper certificate itself measures 8½ inches by 11 inches, and is made of high gloss paper. The paper certificate comes framed within a plastic frame that measures 11 inches by 14 inches, and has a mat board and a pane of protective glass. The framed “certificate of achievement” is composed of different components (paper, plastic, glass, etc.) and is considered a composite good for tariff purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The ENs to the HTSUS, at GRI 3 (b) Note (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. The EN to the HTSUS, General Rules of Interpretation, at GRI 3 (b), X, 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 as “sets” under GRI 3 (b) of the HTSUS are classified as if they consisted of the component or components taken together, which can be regarded as conferring on the set as a whole its essential character – see EN X to the General Rules of Interpretation. In this case, the “certificate of achievement” and frame are classified in two different headings of the HTSUS, are put up together to recognize an individual’s achievement, and put up in a manner suitable for sale directly to users without repacking. Accordingly, the merchandise concerned is also a “set” for tariff purposes. Whether a composite good or set, the “certificate of achievement,” although not completed at the time of import, imparts the essential character of the good. It is the “certificate of achievement” that after importation a duly authorized body is in charge of filling it out and bestowing it upon an individual for recognition of one’s efforts and successes in a particular field of accomplishment. We are of the opinion that the not completed “certificate of achievement” at the time of import is the {catalyst} for the eventual acknowledgement of one’s accomplishment. The applicable subheading for the “certificate of achievement,” if printed by a lithographic process, will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” The rate of duty will be free. The applicable subheading for the “certificate of achievement,” if not printed by a lithographic process, 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 TSUS 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division