The tariff classification of framed, silk screen printed glass from China

N306354 October 11, 2019 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040; 9903.88.15 Dennis A. MorseBDP International, Inc. 2350 Walker Ave NW Grand Rapids, MI 49544 RE: The tariff classification of framed, silk screen printed glass from China Dear Mr. Morse: In your letter dated September 20, 2019, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. Images were provided in lieu of samples. Item 459094 is silk screen printed glass with a wood frame. On the front of the glass is printed a picture of a camper with the sentence “a crowded camper is better than an empty castle” in stylized font. It is designed for hanging on a wall. Item 4582992 is silk screen printed glass with a plastic frame. There are two versions of this item with different fonts. On the front of the glass are the words “best spring ever” as well as pictures of various plants. It is also designed for hanging on a wall. The applicable subheading for the silk screen glass framed wall decorations will be 4911.91.4040, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other printed matter, including printed pictures, designs and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other.” The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.91.4040, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 4911.91.4040, 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. 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. 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, please contact National Import Specialist Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division