CLA-2-49:OT:RR: NC:4:434
Kate Chen
Enchante Accessories, Inc.
16 East 34th St. 16th FL
New York, NY 10016
RE: The tariff classification of printed decor from China.
Dear Ms. Chen:
In your letter, dated May 1, 2023, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review.
Item number E23022 is a tabletop plaque constructed primarily of medium density fiberboard (MDF). It measures 7 inches long by 5 inches high by 1 inch deep and has a framed edge. Running lengthwise through the middle of the frame is a wide strip of faux leather (plastic) with the words “’Tis the Season” debossed on it. Behind the strip of faux leather the MDF is covered with plaid polyester fabric.
Although you refer to the item as a Christmas decoration, this decoration displays no recognized festive motif. The use of the words “’Tis the Season” alone on a plaid background is not sufficient to limit its use to any particular holiday. This item would not be classified as a festive article of Chapter 95, Harmonized Tariff Schedule of the United States (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...” Chapter 49 Note 2, HTSUS, defines various forms of printing, including embossing. The essential nature and use of the decoration under consideration is determined by its being prominently printed with the words “’Tis the Season.” Therefore, it is an article of Chapter 49, HTSUS.
The applicable subheading for the 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