CLA-2-49:OT:RR:NC:N4:434
Melody Wei
Guangzhou Hongyi Craft Co., Ltd.
No. 86 Nui LiLing, Nan Yang
Qing Bu Village, XingYa Street, HuaDu
Guangzhou City, 510800
CHINA
RE: The tariff classification of wooden décor from China
Dear Ms. Wei:
In your letter, dated July 30, 2022, you requested a tariff classification ruling on two signs used for decorative purposes. In lieu of samples, photos and product descriptions were provided for our review.
The first is a decorative sign made primarily of wood - medium density fiberboard (MDF). Die-cut MDF letters mounted to the face spell the “L,” “V,” and “E” in the word “Love,” while a plastic succulent plant is attached to take the place where the letter “O” would be. The words, “grow here” are printed beneath the word “Love.” The sign is further embellished with metal strips on each side and a wire for hanging. The signs measure approximately 13.4 inches long by 4.7 inches wide.
The second sign is identical in construction except for the design on the front. Three small artificial succulent plants (two paper and one plastic) are mounted across the top portion of the sign. Underneath are screen printed the words, “Live, Love, Laugh” in cursive font.
For the first sign you propose classification in subheading 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), as ornaments of wood. We agree, as the sign features distinctive cut-out wooden letters forming most of the word “Love,” rendering the wooden portion more important to the finished design and the succulent and printed elements less important.
Therefore, the applicable subheading for the “Love grows here” sign 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 sign, you propose classification in heading 4911, HTSUS. We agree. 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 the “Live, Love, Laugh” sign is determined by the printed words that are printed onto the MDF sign rather than the succulent plants that simply serve to further ornament the sentiment provided by the words. Therefore, they are articles of Chapter 49, HTSUS.
The applicable subheading for “Live, Love, Laugh” sign will be 4911.99.8000, HTSUS, which provides for “Other printed matter… Other: 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 4911.99.8000, 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