The tariff classification of a printed wooden plaque from China.

N310822 April 14, 2020 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000; 9903.88.15 Ms. Lydia Lan Creative Design Ltd. Longjiang Village, Dalingshan Town Dongguan, 523800 CHINA RE: The tariff classification of a printed wooden plaque from China. Dear Ms. Lan: In your letter, dated March 23, 2020, you requested a tariff classification ruling. A sample, product information, and photos were submitted for our review. The sample will be retained in our office. Item #ASM-KHTK204 is a rectangular framed plaque, measuring approximately 9” in length by 5.4” high by 1” deep. It is constructed of medium-density fiberboard (MDF) and metal and is made in two versions. Screen printed prominently onto the wooden face of the plaque are the words “Always Give…” or “Thankful, Grateful…” in stylized font. Also printed on each version are several orange and white pumpkins. In metal lettering, providing a 3D effect, are the final words to the phrases, either “Thanks” or “Blessed.” You propose classification in subheading 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), as a statuette or other ornament, of wood. 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 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 decorative plaque is determined by its being printed with the phrases and pictures. The wooden plaque portion is acting simply as a medium or frame for the printed element, while the metal portion makes up only 10% of the whole. 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