CLA-2-49:OT:RR:NC:N4:434
Elizabeth McGuffin
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of wall decor from China
Dear Ms. McGuffin:
In your letter, dated January 13, 2022, you requested a tariff classification ruling. Photos and a product description were provided for our review.
SKU# 31727501 is an autumn decoration intended to be hung on the wall like a plaque. It is fabricated from wood and medium density fiberboard (MDF) and measures approximately 4” wide by 6” high by 1.25” deep. Onto the face of the plaque is glued paper that is printed with a fall leaf design. A strip of linen textile and jute cord are wrapped around the middle. Two small wooden beads also embellish the plaque. In the center is a paper disc printed with the words, “Hello Fall.” You state that the method of printing is a form of lithography. A metal sawtooth hanger is attached to the back.
The General Explanatory Notes to Chapter 49, Harmonized Tariff Schedule of the United States (HTSUS), provides in pertinent part: “… this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations...” The essential nature and use of the decorative plaque is determined by its printed elements. Therefore, it is an article of Chapter 49, HTSUS.
Additional U.S. Note 1 to Chapter 49 states, “For the purposes of determining the classification of printed matter produced in whole or in part by a lithographic process, the thickness of such printed matter is that of the thinnest paper contained therein, except that the thickness of a permanently mounted lithograph is the combined thickness of the lithograph and its mounting.” In this case, the total thickness of paper and MDF will be used for arriving at the subheading.
The applicable subheading for the fall decoration will be 4911.91.3000, HTSUS, which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Over 0.51 mm in thickness. 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.
Please note that modifications to the HTSUS (to align the HTSUS with the 2022 version of the Harmonized Commodity Description and Coding System) pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
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