OT:RR:CTF:CPMM H312630 KSG
Richard Thibault
Miles Fashion Asia Pte. Ltd.
1 Kallang Junction
Singapore, 339263
[email protected]
RE: Tariff classification of reversible sign
Dear Mr. Thibault:
This letter is in reference to your request for a binding ruling, dated June 16, 2020, regarding the tariff classification of a reversible sign under the Harmonized Tariff Schedule of the United States (HTSUS). Your electronic request was forwarded to our office for reply.
FACTS:
This article is a two-sided printed sign made of MDF. The design is applied using a silk-screening technique. One side bears the word "NOEL" with a wreath representing the "O".
The other side bears the word "BELIEVE" in large red lettering with a snow topped alpine tree, a red reindeer and four Christmas ornaments; all are prominently displayed on the sign.
In additional information provided via email from the requesting party, the sign will be marketed in November and December 2020 as a “holiday-themed promotional item.” The hang tag, shown in an attachment, states, “Merry Moments” and refers to the item as a “Holiday Porch Sign” with a picture of a porch decorated with a Christmas wreath, Christmas tree and garland.
ISSUE:
Whether the reversible sign is properly classified in heading 4911 as printed matter or in heading 9505 as a festive article.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS headings under consideration are the following:
4911 Other printed matter, including printed pictures and photographs:
4911.91 Pictures, designs and photographs:
Printed not over 20 years at time of importation:
Other:
4911.90.40 Other
9505 Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof:
9505.10 Articles for Christmas festivities and parts and accessories thereof:
Christmas ornaments:
Other:
9505.10.15 Of wood
Chapter Note 1(c), Chapter 4911 states that the chapter does not cover playing cards or other goods of chapter 95.
In understanding the language of the HTSUS, the Explanatory Notes (EN's) of the Harmonized Commodity Description and Coding System, constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN's provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN for heading 9505 states, in pertinent part, that heading 9505 covers:
(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non durable material. They include:
(1) Festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.); decorative articles for Christmas trees (tinsel, coloured balls, animals and other figures, etc); cake decorations which are traditionally associated with a particular festival (e.g., animals, flags).
(2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees, nativity scenes, nativity figures and animals, angels, Christmas
crackers, Christmas stockings, imitation yule logs, Father Christmases.
In accordance with Chapter 49 Note 1(c), if the article is classified in Chapter 95, HTSUS, it cannot be classified in heading 4911. Therefore, the first issue presented is whether the reversible article is classified in heading 9505.
In New York Ruling Letter (NY) N311882, dated May 28, 2020, CBP classified a decorative wooden wall sign made of medium density fiberboard (MDF). The sign is reversible. On one side is printed the phrase “Merry and Bright” encircled by leaves, berries and white poinsettias. A few small stars and snowflakes complete the picture. On the reverse side is the phrase “Let’s Get Cozy” in a combination of fonts on a white background. CBP ruled that the "Let's Get Cozy" side of the wall sign was not festive and since it could be hung all-year round, was predominant and therefore the article was not considered a festive article. The article was classified in subheading 4911.91.40, HTSUS.
CBP ruled in NY N243827, dated July 29, 2013, that a sign with the word "Noel on it was a festive article classified in heading 9505, HTSUS. The letter “o” in the word “Noel” was in the shape of a simulated Christmas tree ball ornament with a crown and hanging loop. The word “Noel” is an alternate word for Christmas derived from the French word “Noël.” We find that for the article involved in this case, the side bearing the word "Noel" in a prominent manner is festive. We must next consider whether the "BELIEVE" side of the sign would also be considered festive.
In NY N304760, dated June 17, 2019, a sign bearing the word "BELIEVE" below a simple scene of a rustic red barn and evergreen trees and a small spray of pine needles mounted at the top of the frame was determined not to be a festive article. CBP stated in the ruling that it has not recognized the word “Believe” as a festive motif, and neither the pine needles nor the red barn and undecorated evergreen trees make the sign festive. It would not be aberrant to display a decoration with pine needles at times other than Christmas.
In contrast, in NY N254414, dated July 11, 2014, CBP held that a sign bearing the word "Believe" plus a prominent holly berries design was a festive article.
CBP considers all cases on a case-by-case basis by application of the particular facts of each case to the law. In this case, the word "BELIEVE" and the snow-covered tree, alone would not be considered festive. Further, CBP ruled in NY H88846, dated March 1, 2002, that reindeer alone are not considered festive. However, we believe that the design of this sign, which includes a reindeer and Christmas ornaments prominently featured in the design, like the sign in NY N254414, in the totality of its design is festive and it would be aberrant to display it at times other than during Christmas. Accordingly, based on the particular design of this sign, we find that the article is classified in subheading 9505.01.15, HTSUS.
HOLDING:
Pursuant to GRIs 1 and 6, the reversible sign made of MDF described above is classified in subheading 9505.10.15, HTSUS. The column one, general rate of duty is Free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided for at+.
Sincerely,
for
Craig T. Clark, Director
Commercial and Trade Facilitation Division
cc: NIS Sandra Carlson and NIS Charlene Miller, NCSD