CLA-2-44:OT:RR:NC:N4:434
Windy Chen
Bansco Enterprise, Ltd.
Room 1308 Diya Tower, Jindi Bldg.
Zhongshanyi Rd.
Guangzhou City, 510000
CHINA
RE: The tariff classification of decorative yard stakes from China
Dear Ms. Chen:
In your letter, dated October 27, 2022, you requested a tariff classification ruling. In lieu of samples, photos and product descriptions were provided for our review.
The items under consideration, SKU number 35059301, the “Harvest Yard Stake,” corresponds to four styles of decorative wooden yard stakes. Each measure approximately 8.5” wide by 0.5” thick and 28” tall. Styles A and B feature a medium density fiberboard (MDF) cutout shaped like a lidded mason jar. On the front of Style A is printed “Thankful for friends and family” in a variety of cursive and other fonts. A small jute bow is adhered near the top. It is mounted to a pine wood stake designed to secure into the ground. Style B is identical to A, except the front is printed with the words, “Pumpkins, Apple Cider, Hay Rides.”
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. The General EN to Chapter 49, HTSUS, 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 printed elements of Styles A and B impart the majority of the decorative appeal and are considered to be the essential nature and use of the yard stakes. Therefore, they are classifiable as printed articles.
The applicable subheading for Styles A and B will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures, designs and photographs: Other: Other: Other: Other. The rate of duty will be Free.
Styles C and D are also yard stakes. They consist of a MDF cutout pumpkin shape, including stem, mounted on a pine wood stake. On the face of Style C, the word “hello” is printed and beneath is the word “fall,” which has been die-cut from MDF and nailed to the front of the pumpkin. A small jute bow is adhered at the stem. Style D is very similar to Style C, but the word “give” is printed above the MDF die-cut word “thanks.”
The wooden elements predominate and impart the majority of the decorative appeal for Styles C and D, since the pumpkin shape is recognizable as a pumpkin without the printing, and half of the words on the face are also made of wood. In the case of Styles C and D, the printed elements do not determine the essential nature and use. Rather, the wood is the essential element.
Therefore, the applicable subheading for Styles C and D 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.
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