CLA-2-49:OT:RR: NC:4:434
Zola Yang
Symbol Gift Inc.
No. 813-815 Anxin Building, Shajiang Road
Shenzhen 518000
China
RE: The tariff classification of printed decor from Vietnam
Dear Ms. Yang:
In your letter, dated August 14, 2024, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review.
The product under consideration is a tabletop décor item made of iron, natural materials, and medium density fiberboard (MDF) with a printed message. The framework is iron, which has been wrapped completely with dried water hyacinth stems. Connecting this framework is loosely knotted, dried water hyacinth stems forming an open pattern. In the middle is an oblong panel of MDF that has been painted and then printed, via silk screening, with a phrase. The two examples provided were, “Just Breathe” and “Stay Awhile.” The printed décor measures approximately 12 inches in length by 6 inches in width by 2 inches in height and is meant to lie flat on a table or other flat surface.
The General Explanatory Notes to Chapter 49, Harmonized Tariff Schedule of the United States (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 essential nature and use of the tabletop decor under consideration is determined by its being printed with a phrase. Therefore, it is an article of Chapter 49, HTSUS.
The applicable subheading for the printed tabletop decor 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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