The tariff classification of tabletop plaques from China.

N278719 September 7, 2016 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4911.91.2040; 4911.91.3000 Jamie Lane Import Coordinator Christian Brands, Inc. 5226 South 31ST Place Phoenix, AZ 85040 RE: The tariff classification of tabletop plaques from China. Dear Ms. Lane: In your letter dated August 19, 2016, you requested a tariff classification ruling. Photographs were submitted. Item # YS281 is the “Tabletop Plaque with Christian Verse.” Printed on the plaque made from a backing of Medium-density Fibreboard (MDF – a type of engineered wood) covered with paper are the words: “As for ME & MY HOUSE WE will serve the Lord Joshua 24:15.” Depicted on the plaque is a symbol of the Lord’s house. Both the verse and symbol are lithographically printed onto the paper, and then glued to the MDF. The item is designed to fit into a metal easel (sold separately) so that it can sit on any tabletop. This item is one of twelve designs with Christian verses. For purposes of this ruling all twelve designs are made in identical fashion, consisting of lithographically printed paper glued to MDF. Item # YS299 is the “Tabletop Plaque with General Verse.” Printed on the plaque made from a backing of MDF covered with paper are the words: “Create your own Sunshine… LIVE your own DREAM!” Depicted on the plaque is a symbol for sunshine. Both the verse and symbol are lithographically printed onto the paper, and then glued to the MDF. The item is designed to fit into a metal easel (sold separately) so that it can sit on any tabletop. This item is one of twelve designs with general verses. For purposes of this ruling all twelve designs are made in identical fashion, consisting of lithographically printed paper glued to MDF. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods 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. The tabletop plaques with Christian verses and the tabletop plaques with general verses are composed of different components (i.e., wood, paper and printed matter) and are considered composite goods. The ENs to the HTSUS, at GRI, Rule 3 (b) (VIII), state that “The factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. Consistent with Headquarters ruling H276505 dated August 12, 2016, the “essential character” of the tabletop plaques with Christian verses and tabletop plaques with general verses is imparted by the printed matter, as the consumer is purchasing such products for their individual message, and not their backing. The applicable subheading for the tabletop plaques with Christian verses and the tabletop plaques with general verses, if not over 0.51 in thickness, will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other.” The rate of duty will be free. The applicable subheading for the tabletop plaques with Christian verses and the tabletop plaques with general verses, if over 0.51 in thickness, will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Over 0.51 mm in thickness: 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 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division