CLA-2-49:OT:RR:NC:N4:434
Terry Choi
Silver Timing Ltd.
8/F Pioneer Place
33 Hoi Yuen Rd.
Kwun Tong, Hong Kong
CHINA
RE: The tariff classification of a decorative wooden sign from China
Dear Mr. Choi:
In your letter, dated May 26, 2021, you requested a tariff classification ruling. Photos and a product description were provided for our review.
The “Easter 2 Side Wood Décor” is a reversible, decorative sign made of medium density fiberboard (MDF). It measures 18” long x 2” high x 18mm thick and can stand on its own. On one side are the words “Happy Easter” with the image of rabbits and decorated Easter eggs. On the reverse side are the words “Carrot Patch” decorated with several carrots and a gingham pattern. The designs have been offset printed onto paper and then laminated to the MDF.
Although the “Happy Easter” side represents a festive motif potentially classifiable in heading 9505, Harmonized Tariff Schedule of the United States (HTSUS), the “Carrot Patch” side can be displayed year-round and, therefore, is the more versatile side that will confer the essential character of this sign.
You also propose classification under heading 4420.10.0000, HTSUS, for “Statuettes and other ornaments of wood.” We disagree. The printed words and designs on the rectangular sign represent the essential nature and use of the signs. The MDF is merely acting as the medium onto which the printed designs are adhered; The MDF’s simple, basic shape and appearance add little to the overall decorative appeal.
Therefore, the applicable subheading for the wooden sign decor will be 4911.91.4040, HTSUS, which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: 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 4911.91.4040, 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 4911.91.4040, 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