The tariff classification of monogrammed wall decor from China

N319655 May 26, 2021 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000; 9903.88.15 Ms. Carol Chen Bansco Enterprise Ltd. Rm 1607, Diya Tower Jindi Bldg., Zhong Shan Yi Rd. Guangzhou, China 510000 CHINA RE: The tariff classification of monogrammed wall decor from China Dear Ms. Chen: In your letter, dated May 25, 2021, you requested a tariff classification ruling. Photos and product specifications were provided for our review. Item# BCLF80573L is a monogrammed wall décor. The item comes in two variations, both flat pieces of wood that have been cut into the shape of flowers. They measure approximately 8” in diameter. In the center of each flower is a silk screen printed letter of the alphabet. Attached to the top is a loop of hemp rope for hanging, for example, on a child’s bedroom door. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. 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 letter printed on each flower determines the essential nature and use of the décor, since the buyer is likely to purchase the letter corresponding to their initial and use the décor to personalize a door, room, school locker or the like. Therefore, the items are classifiable as printed articles of chapter 49, HTSUS. The applicable subheading for the wooden flower monograms will be 4911.99.8000, HTSUS, which provides for “Other printed matter.” 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 4911.99.8000, 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, HTSUS, 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