CLA-2-49:OT:RR:NC:N4:434
Terry Choi
Silver Timing Ltd.
Unit 801-802, 8/F, Pioneer Place
33 Hoi Yuan Road, Kwun Tong
Kwun Tong District
China
RE: The tariff classification of wall decor from China
Dear Mr. Choi:
In your letter, dated January 15, 2025, you requested a tariff classification ruling. In lieu of a sample, photos and a product description were provided for our review.
The item under consideration is a framed, printed image on glass, measuring 6.75” by 6.75” by 0.625” deep. The frame is constructed of medium density fiberboard (MDF). The backing is face-covered with paper that has a random, all-over print of what appears to be stylized bubbles or flowers. The frame holds a piece of glass covering the front raised slightly above the backing. Silk printed on the glass is an illustration of a perfume bottle with its cap. The front label of the bottle reads, “Parfum.” A sawtooth hanger on the back allows for hanging.
You propose classification of the wall decor in subheading 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornaments,” of wood. We disagree. The wood is merely the frame of this article.
The General Explanatory Notes (ENs) to Chapter 49, HTSUS, provide 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...” Also, per the ENs, the printed articles of Chapter 49 need not be printed on paper. The essential nature and use of the framed decor is the perfume bottle image printed on the glass.
Therefore, the applicable subheading for the printed wall decor 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.
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.
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