CLA-2-49:OT:RR: NC:4:434
Kate Chen
Enchante Accessories, Inc.
16 East 34th Street, 16th FL
New York, NY 10016
RE: The tariff classification of printed MDF decor from China.
Dear Ms. Chen:
In your letter, dated May 1, 2023, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review.
Item number E23029 is a “Christmas tabletop décor” constructed of medium density fiberboard (MDF). It is a rectangular wooden plaque measuring approximately 19 inches long by 4 inches high and 1 inch thick. It is designed to be freestanding on a table or other flat surface. On its face the words “Seas and Greetings” are silkscreened in stylized font on a pale blue background. A short strand of natural colored wooden beads is draped across the upper right corner, and a small resin starfish is glued to the left side.
Although you refer to the item as a Christmas decoration, the item displays no recognized festive motifs linked to any particular holiday. It would not be aberrant to display this item any time of the year. This item would not be classified as a festive article of Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS).
The General Explanatory Notes to Chapter 49, 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 tabletop decoration under consideration is determined by its being printed with a phrase. The MDF wood is simply acting as the medium for the printed message. Therefore, it is an article of Chapter 49, HTSUS.
The applicable subheading for the tabletop plaque will be 4911.99.8000, HTSUS, which provides for “Other printed matter:… Other: 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.99.8000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4911.99.8000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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