The tariff classification of Wooden Signs and Tabletop Decorations from China

N280307 November 10, 2016 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.91.3000 Ms. Trudi Van Heuveln Impact Innovations, Inc. 223 SE 1st Ave. Clara City, MN 56222 RE: The tariff classification of Wooden Signs and Tabletop Decorations from China Dear Ms. Van Heuveln: In your letter, dated October 11, 2016, you requested a classification ruling. The ruling was requested on several styles of printed signs and printed tabletop decorations of medium density fiberboard (MDF). Photographs were provided for review. The first category of goods includes multiple signs of similar construction, differing in size and shape from rectangular to more irregular shapes including acorns and leaves. Each is composed of MDF with lithographically printed paper glued to the board to create a design. The paper is printed to appear as distressed wood bearing various sayings and motifs, such as, “Be Thankful” and “Something Wicked this Way Comes” accented with printed leaves, spiders, bats, pumpkins and the like. Most are designed to be hung from a string on the top, while one rests on a base and two are mounted to stakes. You provided the following dimensions by style number: Hanging Signs: 62487JC-C, -D, -G and –I 13” x 9.45” 62488JC-B, -C, -D, -E, and –G 12” x 10” 64957-A, -B, -C and –D 23” x 16” 64956JC-A and –B 45” x 8” 64259JC-A, -B and –C 9.44” x 9.44” 64955JC-D, -G, -C, -E, and –F 9.5” x 38” Based Sign: 64962JC-C 24” x 14” Staked Signs: 64950JC-C and –D 26” x 9.25” You also request classification of tabletop decorative items composed of MDF with printed paper fronts. They are solid pieces are MDF, one inch deep, intended to rest on a table or other surface. The paper is lithographically printed with sayings such as, “Happy Harvest” and “Grateful,” some with printed leaf designs. You provided the following dimensions by style number: Tabletop Items: 64241JC-A and –B 7” x 6” 64238JC-A, -B, -C, -D, -E, -F 5” x 5” 64242JC-B and –A 6” x 10.2” (shaped like pumpkins and acorns) You contend in your request that the goods are classifiable in subheading 4911.91.2040, Harmonized Tariff Schedule of the United States, which provides for Other: Pictures, designs and photographs: Printed not over twenty years at time of importation: Other: Lithographs on paper or paperboard: Not over .51 mm in thickness: Other. We disagree at the eight digit level. Additional U.S. Note 1 to Chapter 49, Harmonized Tariff Schedule, 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 the case of the submitted articles the printed paper is permanently mounted to MDF of a thickness exceeding .51 mm. The applicable subheading for the signs and tabletop decorations will be 4911.91.3000, Harmonized Tariff Schedule of the United States, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over twenty years at time of importation: Other: Lithographs on paper or paperboard: Over .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 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 Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division