The tariff classification of a clipboard from China

N302054 December 21, 2018 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4421.99.9780 Hoi Yiu Shek Silver Timing Ltd. 8/F, Pioneer Place, 33 Hoi Yuen Road Kwun Tong, HK CHINA RE: The tariff classification of a clipboard from China Dear Mr. Shek: In your letter, dated December 4, 2018, you requested a tariff classification ruling. In lieu of a sample, product information and a photo were submitted for our review. The product under consideration is a standard clipboard measuring approximately 9” x 11.75” and constructed of medium density fiberboard (MDF) with a base metal clip attached to the top, center of the board. The surface of the clipboard has been laminated with decorative pattered paper on both sides. In your submission you propose classification in subheading 4911.99.8000, as “other” printed articles. We disagree. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not 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 these headings. The General ENs to Chapter 49, HTSUS, provides in pertinent part: “With the few exceptions referred to below, 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 representation.” The printed paper covering the clipboard does not contribute to the essential nature and use of the clipboard; it is merely decorating an otherwise utilitarian object.  Furthermore, The ENs to Chapter 49 state that the term "printed" does not include "coloration or decorative or repetitive-design printing." This decorative paper is an example of repetitive-design printing, and therefore it is excluded from classification in chapter 49. The clipboard is a composite article. General Rule of Interpretation 3(b) (GRI 3(b)) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or component, of those equally meriting consideration, which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The clipboard components which merit consideration are the wood (MDF) board and the base metal clip. The printed paper, classifiable in Chapter 48, HTSUS, is a minor component not equally meriting consideration. We find that the role played by the MDF board represents the more indispensable component of the clipboard, without which the clipboard could not function as intended as a portable supportive surface on which to write. Note 3 to Chapter 44 of the HTSUS states that, “Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.” Therefore, the applicable subheading for the MDF clipboard will be 4421.99.9780, HTSUS, which provides for “Other articles of wood: Other: Other: Other: Other: Other.” The rate of duty will be 3.3 percent ad valorem. 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. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheadings 4421.99.9780, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4421.99.9780, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheadings. 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