CLA-2-44: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 wooden decor from China
Dear Mr. Choi:
In your letter, dated May 26, 2021, you requested a tariff classification ruling on four décor items, the “Glitter Heart Table Stand,” the “Valentine Truck Shaped Plaque,” the “Valentine Tabletop Long Sign,” and the “Easter Long Stand.” Photos and product descriptions were provided for our review.
The “Glitter Heart Table Stand” is a tabletop decoration made of die-cut medium density fiberboard (MDF). It measures approximately 8” long x 4” high x 18mm thick. A cut-out heart rests atop stacked blocks of letters which spell out one of two phrases, depending on the style purchased, either “Be Mine” or “My Love.” Glitter embellishes the heart.
Note 3 to Chapter 44, HTSUS, states, “Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.” Therefore, we shall consider the MDF to be wood for purposes of classification here.
The item is a composite good made up of various materials, MDF and glitter, but it is the wooden element that imparts the essential character. The wood represents the major visual appeal and structure of the piece.
The applicable subheading for the wooden sign decor will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.” The rate of duty will be 3.2 percent ad valorem.
The “Valentine Truck Shaped Plaque” is a decorative wall-hanging MDF plaque that is die-cut to depict the shape of a pickup truck with its truck bed filled with hearts. On the side of the truck are the words “Loads of Love.” A length of hemp twine is attached to the top for hanging. Although you propose heading 4911 as printed matter, we disagree. The MDF is acting as more than just a base for the printing. Rather, it is the cut-out shape of the truck and hearts that confer the essential character of this decoration. The printing merely further embellishes the MDF truck.
The applicable subheading for the “Valentine Truck Shaped Plaque” will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments of wood.” The rate of duty will be 3.2 percent ad valorem.
The “Valentine Tabletop Long Sign” comes in four styles of rectangular MDF sign measuring 15.75” long x 4” high x 22mm thick. They each feature a phrase that is color printed on the face of the MDF plaque. The phrases, written in various decorative fonts, read, “Together is My Favorite Place to Be,” Love is Patient, Love is Kind,” “All You Need is Love,” and “Love.” No other pictures or designs accompany the wording. It is the printed phrase that confers the essential character of each sign, with the simple rectangular MDF plaque simply acting as the base, or medium, onto which the words are printed.
The applicable subheading for the “Valentine Tabletop Long Sign” will be 4911.99.8000, HTSUS, which provides for “Other printed matter… Other: Other; Other; Other.” The rate of duty will be Free.
The “Easter Long Stand with Easel Back” is a vertically oriented free-standing sign made of MDF. It measures 15.75” tall and 4” wide. An easel stand on the back supports the sign. Printed down its face is the word “Welcome” in colorful letters with the letter “O” represented by a decorated Easter egg. Decorated eggs are a motif accepted by CBP as a festive holiday motif associated with Easter. Display of this sign at other times of year would be aberrant.
Therefore, the applicable subheading for the “Easter Long Stand with Easel Back” will be 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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