The tariff classification of decorative printed signs from China.

N311879 May 28, 2020 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040; 9903.88.15 Mr. Richard Thibault Miles Fashion Asia Pte. Ltd. 1 Kallang Junction Singapore 339263 SINGAPORE RE: The tariff classification of decorative printed signs from China. Dear Mr. Thibault: In your letter, dated May 18, 2020, you requested a tariff classification ruling. Samples, photos and detailed descriptions of the products were submitted for our review. Style #243, “Harvest Reversible Porch Sign,” is a decorative wooden wall sign made of medium density fiberboard (MDF). The outer dimensions are approximately 47” high x 10” wide x 0.5” deep. A jute rope from the top allows for hanging. The sign is reversible. On one side is printed “Hello Fall” and the depiction of a few autumn leaves. On the reverse side is the phrase “Welcome to our Home Sweet Home” in various stylized fonts. Style #054, “Fall Reversible Porch Sign,” is of the same materials and dimensions. On one side is a screen-printed phrase, “Give Thanks” in decorative fonts, with a wheat wreath design midway down and a plaid embellishment at the bottom. On the opposite side are the words, “Beware Witches are in the Air,” printed in a vertical orientation down the board. A witch’s hat is printed at the top of the board, while her ankles and boots are placed at the bottom. The words occupy the space where her body would be. You state that this side is intended to be displayed during Halloween. In your letter you implied that classification of style #054 belongs under Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) as a festive article. A festive article is limited to use during a single recognized holiday in the United States. It would not be considered aberrant to display this item at any time of the year. The “Give Thanks” side could be displayed year-round, whereas the witches’ themed side would only be appropriate for Halloween.  Therefore, the primary use of the sign would be to display the neutral, non-holiday “Give Thanks” message, and it is this side that imparts the essential character for classification purposes. 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 two wall signs is determined by their being printed with phrases and designs. The wooden portion is simply acting as a medium or frame for the printed elements. Therefore, the applicable subheading for Styles #243 and #054 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