CLA-2-49:OT:RR:NC:N4:434
Joseph Kenny
Geodis USA Inc.
One CVS Dr.
Woonsocket, RI 02895
RE: The tariff classification of “shadow boxes” from China
Dear Mr. Kenny:
In your letter, dated August 23, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Photos and product descriptions were provided for our review.
Item# 247078, the “Teacher Shadow Box,” is a decorative display item that is essentially a framed wooden plaque bearing a message for a teacher. The shadow box is constructed of medium density fiberboard (MDF) and measures 5 inches square by 1 inch deep. Glued to the inside of the box is a piece of paper lithographically printed with words and designs. Three styles were presented in the request, described as follows: the words “Teachers plant seeds that grow forever” within a leaf and heart wreath; the words “ To Teach is to Love” in stylized font with the image of a stout pencil; and the words “Best Teacher Ever” enclosed in an apple and surrounded by a pattern depicting school supplies.
You propose classification under subheading 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other” printed articles, printed on paper in whole or in part by a lithographic process.
We agree that the printed aspect imparts the essential character to the shadow boxes, and they are classifiable in heading 4911, HTSUS. However, the printed elements contain more than mere text. The colorful images of the apple, pencil, floral wreath etc. that supplement the words are visually important enough to render them under the category of “pictures and designs” within subheading 4911.91, HTSUS.
Additional US Note 1 to Chapter 49 states, “For the purposes of determining the classification of printed matter produced in whole or in part by a lithographic process, the thickness of such printed matter is that of the thinnest paper contained therein, except that the thickness of a permanently mounted lithograph is the combined thickness of the lithograph and its mounting.” Since the paper has been glued to the MDF, we consider it permanently mounted and take the combined thickness of the paper and the MDF, which is over 0.51 mm.
Therefore, the applicable subheading for the “shadow boxes” will be 4911.91.3000, 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 0.51 mm 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.
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