CLA-2-48:OT:RR:NC:N5:130
Ms. Krista Fedon
OOLY, LLC
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of a paper wall art kit from China
Dear Ms. Fedon:
In your letter, dated February 2, 2026, you requested a binding tariff classification ruling on a paperboard
wall art kit. Product information and photos were submitted for our review.
The product under consideration is Item 161-218 3D Puzzle Wall Art Kit, also labeled as “Wall Pops DIY
Layered Wall Art Kit”. The kit includes six die-cut pieces of greyboard (paperboard), one sheet of epoxy
stickers and a piece of twine. The greyboard is printed in multiple colors and patterns; it is coated and has a
glossy sheen. The user punches out the shapes from the pieces of greyboard and assembles them with tabs
and slots. The shapes form a three-dimensional piece of artwork, such as a unicorn cat against clouds and a
rainbow or a three-dimensional bird. The stickers can be used to adorn the artwork and the twine is used to
hang the artwork. All of the components are packaged together for retail sale.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the
official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI)
3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to
mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different
headings; (b) consist of products or articles put together to meet a particular need or carry out a specific
activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or
cases or on boards).” Sets are classified according to the component, or components taken together, which
can be regarded as conferring on the set as a whole its essential character.
The art kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by
the die-cut paperboard, which forms the art image.
The applicable subheading for Item 161-218 3D Puzzle Wall Art Kit will be 4823.90.6700, HTSUS, which
provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape;
other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other:
Other: Of coated paper or paperboard: Other. The general rate of duty will be free.
The 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 Laurel Duvall at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division