CLA-2-95:OT:RR:NC:N4:425
Ms. Cheryl Wynn
Dollar General Corp
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of wooden decorations from China. Correction to Ruling Number N348372.
Dear Ms. Wynn:
This replaces Ruling Number, N348372, dated May 15, 2025, which contained a clerical error. The incorrect
Chapter 99 heading was included to except style A classified in 4911.91.4040, Harmonized Tariff Schedule
of the United States (HTSUS) from the “Reciprocal Tariffs,” the correct number is 9903.01.31, instead of
9903.01.25 A complete corrected ruling follows.
You submitted photographs and a detailed description of an item identified as SKU # 4173480, Box Top
-Type Christmas Decoration which consists of an assortment of two styles of tabletop decorations made of
medium-density fiberboard (MDF). The square shadowbox type decorations have a printed backdrop backing
board and displays four small undecorated bottle brush trees made of plastic and iron attached to circular
bases along the bottom of the box. The items measure approximately 8” (L) x 1.2” (W) x 8” (H). Both items
are sold separately.
Style A has a backdrop that reads “Holly Jolly Farm” with the words, “Sleigh Rides,” “Hot Cocoa,” and
“Pine – Spruce – Fir” and “Cut & Carry.” Style B has a backdrop that reads “Locally Grown Christmas
Trees” and “Pine – Spruce – Fir.”
The applicable subheading for SKU # 4173480, Box Top -Type Christmas Decoration, style A, will be
4911.91.4040, HTSUS, which provides for “Pictures, designs and photographs: Printed not over 20 years at
time of importation: Other: Other: Other. The column one, general rate of duty is Free.
The applicable subheading for SKU # 4173480, Box Top -Type Christmas Decoration style B will be
9505.10.2500, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic
tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate
of duty will be Free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. Merchandise classifiable under subheadings 4911.91.4040, HTSUS, constitutes “any information or
informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt
from additional duties under Executive Order 14195 pursuant to heading 9903.01.22, HTSUS.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9505.10.2500. HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 headings applicable to your product
classification, 9903.01.31, in addition to subheading 4911.91.4040, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
9505.10.2500, HTSUS, listed above.
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.
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 at https://hts.usitc.gov/.
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 and Border Protection
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, please contact
National Import Specialist Sandra Carlson at [email protected].
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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 above, please contact
National Import Specialist Sandra Carlson at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division