CLA-2-49:OT:RR:NC:N4:434
Joseph Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of wooden décor from China
Dear Mr. Kenny:
In your letter, dated February 15, 2022, you requested a tariff classification ruling on four household decorations on behalf of your client, CVS Pharmacy, Inc. Photos and product descriptions were provided for our review.
CVS Item 823358 is a household decoration made primarily of medium density fiberboard (MDF). Die-cut letters connect to spell the word, “HOME.” Along the base is a narrow MDF and plastic plaque printed with the words, “is where the heart is.” A metal leaf adorns the top. The decoration measures approximately 10” long by 6” high by 1” thick.
CVS Item 479064 is an autumn tabletop decoration made of white birch cut into the outline shape of a pumpkin with stem. It measures approximately 6” x 5” x 1”. Carved into the wood face is the word, “pumpkin.” Printed beneath is the word, “everything” and a sprig of leaves. A jute bow is glued at the base of the stem.
CVS Item 384946 is an autumn decoration intended to set on a table or other flat surface. It consists of three blocks of birch wood stacked and glued together with the longest block forming the base and the smallest on top. Each block is embellished with a word. The bottom block has an MDF plaque with the word “Blessed” printed in cursive script. The middle block has the word, “Thankful” carved into it, and the top block has the word, “grateful” printed on it. The top of the decoration is adorned with a bunch of plastic berries and fabric leaves. The decoration measures approximately 7” x 8” x 1”.
CVS Item 466529 is a wooden tabletop decoration made of MDF and measuring 4” square by 1” thick. It comes in two styles. On its face are printed one of two designs, either “Pumpkin Pie Fixes Everything” with an illustration of a freshly baked pie or “Oh My Gourd” with an illustration of a striped gourd. You state that the designs have been lithographically printed onto paper and then glued to the face of the MDF block.
For the four decorations you propose classification in subheading 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), as ornaments of wood. We partially agree, as two items have wooden portions that are visually substantial, with distinctive cut-out shapes (letters or a pumpkin), rendering the wooden portion more important to the finished design and the printed elements less important. We also note that Item 479064 contains a very small amount of actual printing.
Therefore, the applicable subheading for Items 823358 and 479064 will be 4420.19.0000, HTSUS, which provides for statuettes and other ornaments, of wood, other than tropical wood. The rate of duty will be 3.2 percent ad valorem.
For the remaining two decorations, we refer to the General Explanatory Notes to Chapter 49, HTSUS, that 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...” The essential nature and use of Items 466529 and 384946 are determined by their printed elements, whereas the wooden portions are basic rectangular blocks of wood that merely act as a medium on which to print the humorous or inspirational messages. Therefore, they are articles of Chapter 49, HTSUS.
The applicable subheading for Item 384946 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.
Additional U.S. 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.” In this case, the total thickness of the paper and MDF will be used for arriving at the subheading for Item 466529.
Therefore, the applicable subheading for Item 466529 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.
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