CLA-2-44:OT:RR:NC:N5:130
Ms. Cheryl Wynn
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of printed wood block décor from Cambodia
Dear Ms. Wynn:
In your letter, dated June 22, 2026, you requested a binding tariff classification ruling on printed wood block
décor. Product information and images were submitted for our review.
The product under consideration is SKU #45105601, Theme Block Décor. The styles are manufactured from
medium density fiberboard (MDF) cut into the shapes of a duck, a bear, and a frog. The MDF is printed with
duck, bear, and frog images. A plywood heart is cut and glued to the front of each shape and is printed with a
Valentine’s Day-related expression, such as “Beary into you!”, “Totally quackers for you!”, or “You are
toad-ally my type!” You inquire as to whether the items are decorative wood items of heading 4420 or
printed items of heading 4911.
Note 3 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS) indicates that “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, because the décor
items are manufactured from MDF and plywood, they are not precluded from classification in heading 4420.
We find that the wooden shapes dictate the nature of the décor items and that the printing is decorative. The
Explanatory Notes to Chapter 49 indicate that the term “printing” does not include coloration or decorative
printing. Therefore, the items are classified in heading 4420.
The applicable subheading for SKU #45105601, Theme Block Décor 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:
4420 Statuettes and other ornaments: Other. The general rate of duty will be 3.2 percent ad valorem.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 P. Forkan
Director
National Commodity Specialist Division