CLA-2-49:OT:RR:NC:N4:434
Ms. Kim Benedetto
Seasons USA
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a printed fabric wall hanging from China
Dear Ms. Benedetto:
In your letter, dated June 25, 2019, you requested a tariff classification ruling on a wall hanging. A sample was provided for our review.
Item number OEM20-0115, “Villains Scroll Banner Decoration,” is a printed polyester wall hanging measuring approximately 13” wide by 19” long. Directly printed onto the fabric is the image of Maleficent, the villainess from Disney’s Sleeping Beauty. Under her image are the words, “Mistress of All Evil,” in cursive script. The wall hanging is designed to hang like a scroll, with a plastic horizontal pole mounted across the top and a cord that is attached at each end.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. The General Explanatory Notes to Chapter 49 state, “…this chapter covers all printed matter of which the essential nature and use is determined by the fact of it being printed with motifs, characters or pictorial representations.” In the case of the “Villains Scroll Banner Decoration” the essential nature and use of the banner is imparted by the printed, decorative design.
Therefore, the applicable subheading for the printed wall hanging will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures, designs and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other. The rate of duty will be 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 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 this ruling, please contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division