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January 21, 1999

CLA-2-49:RR:NC:SP:234 D86599


TARIFF NO.: 4911.91.4040

Ms. Rachel Acuff
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of aquarium backgrounds (printed pictures) from Japan.

Dear Ms. Acuff:

In your letter dated January 9, 1999, you requested a tariff classification ruling.

Two samples, each identified as a “2-sided aquarium background,” were submitted and are being returned to you as requested. Item FP-101 is a 12" x 20" sheet of flexible white plastic (about 0.17 mm thick) which has been printed on each side with a color reproduction of a photograph depicting an underwater scene (with stones, aquatic plants, etc.). Item FP-201 is essentially the same, except that it measures 19 1/4" x 31 1/2".

The applicable subheading for the aquarium backgrounds will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 1.6%.

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 Carl Abramowitz at 212-466-5733.


Robert B. Swierupski

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