The tariff classification of a birthday yard sign from China

N313571 August 24, 2020 CLA-2-49:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000; 9903.88.15 D. Stockley Yardlio Pty Co. 85 Elizabeth Bay Road Elizabeth Bay, Australia AUSTRALIA   RE: The tariff classification of a birthday yard sign from China Dear Mr. Stockley: In your letter, dated July 30, 2020, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review. The product under consideration, item number YRD-HBS-PB-US, is a plastic yard sign made up of 13 individual letters that can be used to spell “HAPPY BIRTHDAY” and three ornamental stars. Each letter is 13.7 inches high, and the widest is 13.9 inches wide. They are constructed of rigid polyurethane plastic, making them suitable for reuse. Small acrylic rods are included to allow the purchaser to link the letters together in various formations. Also included are metal stakes that attach to the edges of the letters and can be pushed into the ground. The plastic letters are not fully formed, in that the outside shape of some letters is vaguely defined, and the inside portions of the letters are not cut out. For example, the inner holes of the “Ps” and “B,” etc. are not cut out. The complete shape of each letter is printed on its face in bright colors to make the sign fully readable. 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...” Additionally, Note 2 to Section VII of the HTSUS, states, “Except for the goods of heading 3919 or 3919, plastics, rubber and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in chapter 49.” In the instant case, the printing on each letter helps it function for its intended use, as the printing makes the letters fully legible and is not merely decorative or incidental. You propose classification in subheading 4911.99.8000, HTSUS, as “Other printed matter.” We agree. The applicable subheading for the birthday sign 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. 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 4911.99.8000, 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.   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