The tariff classification of a printed wooden wall plaque from China.

N310669 April 2, 2020 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000; 9903.88.15 Mr. Mathew Samuel Excite, USA 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of a printed wooden wall plaque from China. Dear Mr. Samuel: In your letter, dated February 24, 2020, you requested a tariff classification ruling on behalf of Excite, USA. A sample, product information, and photos was submitted for our review. The sample will be returned, as requested. Item #9048642, is a rectangular wall plaque, with each corner cut at an angle. The plaque is produced in white, measuring (4.75” (W) by 7.25” (H)) and in orange, measuring (5.75” (W) by 6.375” (H)). It is constructed of medium-density fiberboard (MDF) and iron. Screen printed prominently onto the wooden face of the plaque are the words “Tis the Season to be Thankful” or “Leaves are Falling Autumn is Calling” in stylized font. At the top of the plaque a small wooden stem and metal leaf are visible suggesting a pumpkin theme. 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 EN 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 wall plaque is determined by its being printed with the phrases. The wooden plaque portion is acting as a medium or frame for the printed element. Therefore, the applicable subheading for the plaque will be 4911.99.8000, HTSUS, which provides for “Other printed matter, including printed pictures and photographs: Other: 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 4911.99.8000, 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. 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. 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 charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division