CLA-2-44:OT:RR:NC:5:130
Ms. Windy Chen
Bansco Enterprise Limited
RM.1308, Diya Tower, Jindi Bldg, Zhong Shan Yi Rd,
Guangzhou
CHINA
RE: The tariff classification of wall signs from China
Dear Ms. Chen:
In your letter, dated October 21, 2025, you requested a binding tariff classification ruling on three wall signs.
Product information and photos were submitted for our review.
The products under consideration are three styles of wall sign, each constructed of medium density
fiberboard (MDF) with a plywood frame. A single product number was given: BCLF70875A. The first sign
is a sheet of MDF with painted MDF letters attached to the face, spelling “HOME”. The letters are painted in
red, white, and blue. The second sign reads “In God We Trust”. The word “God” is cut from MDF, as are
three decorative stars, and applied to the front of the sign. The words “In” and “We Trust” are silkscreen
printed onto the face of the MDF. The third sign is silkscreen printed with the words “Stars & Stripes” and
has five painted MDF stars affixed to the front of the sign.
For the “HOME” and “In God We Trust” signs, the predominant visual component is the MDF. Note 3 to
Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS) states: “Headings 4414 to 4421 apply
to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or
densified wood as they apply to such articles of wood.” Therefore an article of MDF is regarded as an article
of wood.
The applicable subheading for the “HOME” and “In God We Trust” signs will be 4420.19.0000, HTSUS,
which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar
articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within
chapter 94: Statuettes and other ornaments: Other. The general rate of duty will be 3.2 percent ad valorem.
There is no predominant component of the “Stars & Stripes” sign. It is equally decorative wood and printed
matter. Therefore, in accordance with General Rule of Interpretation 3(c) it shall be classified in the
provision that occurs last in numerical order.
The applicable subheading of the “Stars & Stripes” sign will be 4911.99.8000, HTSUS, which provides for
Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The general
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 subheadings
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 subheading, i.e. 9903.01.24, in
addition to subheading 4420.19.0000, HTSUS, listed above. The “Stars & Stripes” sign, as it is classifiable
in Chapter 49, constitutes informational materials exempt from these duties. At the time of entry, you must
report the applicable Chapter 99 subheading, 9903.01.22, in addition to 4911.99.8000, HTSUS.
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 of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. 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 4420.19.0000, HTSUS, listed above. As noted, the “Stars & Stripes” sign constitutes
“informational materials” and is classifiable in a subheading that is exempt from reciprocal duties. At time of
entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.31, in
addition to 4911.99.8000, HTSUS.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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.
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 Laurel Duvall at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division