CLA-2-49:OT:RR:NC:N4:434
Cayce Johnson
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of shadow boxes from China
Dear Ms. Johnson:
In your letter, dated September 8, 2023, you requested a tariff classification ruling on décor items. Photos and product descriptions were provided for our review.
SKU# 37730001 is a wooden tabletop décor in the form of an open-front shadowbox measuring approximately 8” high by 8” wide by 1.18” deep and constructed of medium density fiberboard (MDF). There are four similar versions of the shadowbox, each with a houseplant theme. A saying is lithographically printed onto the paper background, such as, “Plant Goals,” “Home Is Where My Plants Are,” “Cheaper Than Therapy,” and “It Is Not Hoarding If It’s Plants.” Each shadow box is embellished with cute houseplant illustrations laser printed on MDF cutouts and adhered to a textured paper backing.
The applicable subheading for the shadow boxes will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Over 0.51mm in thickness.” 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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