CLA-2-49:OT:RR: NC:4:434
Ms. Elizabeth McGuffin
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of printed MDF decor from China.
Dear Ms. McGuffin:
In your letter, dated February 21, 2023, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review.
SKU# 36317201 is a tabletop “Christmas Décor” constructed of medium density fiberboard (MDF). It is a five-sided plaque, which you describe as house-shaped with a peaked roofline. The words “Welcome to Our Home” are printed on the front in stylized font. A textile bow, plastic pine sprigs, white teardrop-shaped berries, and plastic pinecones are affixed to the top portion, above the script. The item measures approximately 7.87” tall by 4.72” wide by 1.57” deep and can stand on a flat surface. While the five-sided shape is apparent when viewed from the back, from the front the bow and foliage obscure the shape, and it does not read as being a house. No other motifs, such as a chimney, doors, or windows are present that would indicate it is a house. Rather, it looks like a generic, rectangular plaque.
Although you are suggesting the correct classification for this item would be in 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), as a wooden Christmas decoration, the item displays no recognized festive motifs linked to any particular holiday. It would not be aberrant to display this item any time of the year. This item would not be classified as a festive article of Chapter 95, HTSUS.
The General Explanatory Notes to Chapter 49, HTSUS, provides in pertinent part: “… this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations...” The essential nature and use of the tabletop decoration under consideration is determined by its being printed with a welcoming phrase. Therefore, it is an article of Chapter 49, HTSUS.
The applicable subheading for the tabletop decor will be 4911.99.8000, HTSUS, which provides for “Other printed matter:… 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.99.8000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4911.99.8000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division