CLA-2- OT:RR:CTF:TCM H276508 KSG
Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 S. 26th Street, #200
Philadelphia, PA 19112
Re: Request for binding ruling; tariff classification of wood wall plaques
Dear Mr. Stinson:
This letter is in reply to your binding ruling request, dated January 1, 2016. You propose to classify the imported wood wall plaques in subheading 4911.99 of the Harmonized Tariff Schedule of the United States (HTSUS). Your sample is being returned with this letter.
FACTS:
The imported good is a wood plaque bearing printed words upon its surface.
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. In this case, the 2016 HTSUS heading under consideration is the following:
4911 Other printed matter, including printed pictures and photographs
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System (HS) at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN that applies to heading 4911 states that “framed pictures and photographs remain classified in this heading when the essential character of the whole is given by the pictures or photographs….”
The threshold inquiry in this case goes to whether the heading, as described above, applies to the wood plaques pursuant to GRI 1. In this case, we find that the essential character of the plaques is given by the printed material. The wood is more of a backing akin to the frame for a photograph. The consumer would purchase this product because of the printed material rather than because of the wood backing.
Historically, CBP has determined that products which are substantially similar to the plaques in issue are classified under heading 4911, HTSUS. See, e.g., NY N027141, dated May 21, 2008, N029077, dated June 20, 2008, N092116, dated February 16, 2010, N126422, dated November 1, 2010, N181430, dated September 21, 2011, and N270420, dated November 10, 2015. For instance, N126422 involved two wall plaque decorations that were holiday prints with wood frames. N181430 involved a glass plaque which is heart shaped and printed with a valentine message. The rulings cited above clearly demonstrate that for classification purposes, CBP has consistently considered decorative plaques containing printed material to be classified in heading 4911, HTSUS.
Based on the above, we have determined that the plaque is classified, as entered, under subheading 4911.99.8000, HTSUS.
HOLDING:
By application of GRI 1, the wood plaque is classified under subheading 4911.99.80000, HTSUS, which provides, in pertinent part, for: “Other printed matter, including printed pictures and photographs: Other: Other. As such, the 2016 column one,
general rate of duty is 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 http://www.usitc.gov/tata/hts/.
Sincerely,
Ieva K. O’Rourke, Chief
Tariff Classification and Marking Branch
Encl.