Ms. Teresa L. Petz
Assistant Manager, International Department
Hobby Lobby Stores, Inc.
7707 S.W. 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of Wall Decor from China
Dear Ms. Petz:
In your letter dated October 19, 2015, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
The sample submitted are as follow:
Item # 999359 is described as a “Batman Signal Collage Sign”. This wall décor is comprised of a 95% medium-density-fiberboard (MDF) and 5% paper. The wall décor measures approximately 23 ½ inches x 15 inches x 5.2 mm thick. The manufacturing process consists of cutting an MDF to a specified shape and then mounted it onto an MDF frame. The print design consists of several cartoon characters in action activities such as: the Joker, the Penguin, the Riddler, Robin and Batman, which are placed in the background of the picture and the center features a yellow circle and the emergency Batman Signal in the middle of the circle. The paper print is then mounted onto a MDF with paper glue. The image is lithographically printed.
Item # 336362 is described as a “Wood Wall Décor/Superman”. This wall décor is a wooden plaque with an image of a cover of a Superman comic-book applied with glue to medium-density- fiberboard (MDF) which measure approximately 15 ½ inches x 19 inches x 9mm thick. The image is lithographically printed.
Item # 843854 is described as a “Coca-Cola” sign. This wall décor is an embossed tin sign displaying the words “Coca-Cola” and a bottle of Coke on a red background. It is comprised of 99% tin and 1% polypropylene paper. The design has been lithographically printed onto the polypropylene paper and is adhered to the tin by way of water decal transfer. The wall décor is circular and measures approximately 11 ½ inches and is 5.2 mm thick. The sign is designed to be displayed in the home for decorative purposes.
The applicable subheading for the Item #999359 and 336362 will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed matter: pictures, designs and photographs; lithographs on paper or paperboard; over 0.51mm thickness. The rate of duty will be Free.
The applicable subheading for the 843854 will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Albert Gamble at [email protected].
Gwenn Klein Kirschner
National Commodity Specialist Division