The tariff classification of a decorative printed sign from China.

N311615 May 11, 2020 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Richard Thibault Miles Fashion Asia Pte. Ltd. 1 Kallang Junction Singapore 339263 SINGAPORE RE: The tariff classification of a decorative printed sign from China. Dear Mr. Thibault: In your letter dated May 5, 2020, you requested a tariff classification ruling. Samples, photos and a detailed description of the product were submitted for our review. Item #113, “Fall Reversible Wall Sign,” is a decorative wooden wall sign made of medium density fiberboard (MDF). The outer frame dimensions are approximately 24” high x 18” wide x 0.7” deep. A jute rope from the top allows for hanging. The sign is reversible. On one side is a screen-printed design including a farm truck with pumpkins piled in the back. The words “pumpkin patch,” “farm grown pumpkins,” “hayrides,” “apple cider,” and “open daily” also appear on this side of the sign in various fonts above and below the truck. On the opposite side are printed the words “This is our happy place” in cursive font encircled by an abstract hay or wheat-like motif. 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 sign is determined by its being printed with the truck design and phrases. The wooden plaque portion is simply acting as a medium or frame for the printed element. Therefore, the applicable subheading for the signs will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other: The column one 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 the World Wide Web at https://hts.usitc.gov/current. 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 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 4911.91.4040, 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. 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