CLA-2-44:OT:RR:NC:N4:434
Hoi Shek
Silver Timing Limited
8/F Pioneer Place
33 Hoi Yuen Road
Kwun Tong, Hong Kong
CHINA
RE: The tariff classification of a Wooden Gift Card Box from China
Dear Mr. Shek:
In your letter, dated October 7, 2018, you requested a tariff classification ruling. In the absence of a physical sample, photos and a product description were provided for review.
The product under consideration is described as a “Gift Card Holder.” It is a small wooden box with lid, measuring approximately 4” square and 1.4” high, constructed of medium density fiberboard (MDF). Paper covers the exterior and acts as the connecting material between the box and lid on one side, allowing the lid to hinge open and closed. Printed on the box cover is a festive Christmas scene. The interior is lined with white paper.
Despite the Christmas theme, Note 1(w) to Chapter 95 would exclude this utilitarian article from classification as a Christmas decoration of heading 9505, Harmonized Tariff Schedule of the United States (HTSUS).
You propose classification in subheading 4911.91.4040, HTSUS, as “other” printed pictures and designs. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. The General EN 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...” Although the top of the box is covered with a decorative printed picture, the essential nature and use is imparted by its use as a storage box, not by the graphics decorating it.
The applicable subheading for the wooden gift card box will be 4420.90.4500, HTSUS, which provides for Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other: Not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.
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.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS.
For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).
Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4420.90.4500, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4420.90.4500, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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