CLA-2-44:OT:RR:NC:N4:434
Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 S. 26th Street, #200
Philadelphia, PA 19112
RE: The tariff classification of a Decorative Wood Wall Hanging from China
Dear Mr. Stinson:
In your letter dated January 17, 2018, you requested a tariff classification ruling. A sample was submitted for our review and will be returned, per your request.
Rite Aid Item number 9042998, “Welcome Wall Hanging,” consists of seven small pumpkins, each measuring approximately 3 ¾” in diameter and cut from medium density fiberboard (MDF). They are connected vertically with visible double strands of rope. Each pumpkin is faced with a burlap-like fabric printed with a pumpkin motif and one letter of the word “Welcome.” A green leaf fashioned of iron adorns the top of each pumpkin, and a raffia bow is affixed at the stem of every other pumpkin.
You propose classification under 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed articles, printed on paper in whole or in part by a lithographic process. The instant samples are printed on fabric via screen-printing and so fail to qualify for this specific subheading.
As to whether the goods are considered elsewhere in heading 4911 as printed articles, we find that the essential character of the pumpkin wall hanging is imparted by the wooden elements rather than the printing. The pumpkin-shaped wooden ornaments with leaf and raffia embellishments in their own right provide a strong decorative appeal and constitute more than merely a frame or backing for the printed portion. Further, in terms of weight, bulk and value, the wood heavily predominates.
The applicable subheading for the hanging plaque will be 4420.10.0000, HTSUS, which provides for Statuettes and other ornaments, of wood. The rate of duty will be 3.2% ad valorem.
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/current.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division