The tariff classification of a decorative wooden sign from China

N319721 June 1, 2021 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Terry Choi Silver Timing Ltd. 8/F Pioneer Place 33 Hoi Yuen Rd. Kwun Tong, Hong Kong CHINA RE: The tariff classification of a decorative wooden sign from China Dear Mr. Choi: In your letter, dated May 26, 2021, you requested a tariff classification ruling. Photos and a product description were provided for our review. The “Valentine Die Cut Wood Sign” is a decorative sign made of medium density fiberboard (MDF) that is intended to hang on a wall. The MDF has been die-cut into the shape of the letters “XO” resting atop another “XO” to represent hugs and kisses. The sign is red with plastic sequins adhered to the face of two of the letters. A length of twine is attached to the top to allow for hanging. You propose classification of the sign in heading 4911 of the Harmonized Tariff Schedule of the United States (HTSUS), as “Other” printed articles. However, the signs are not printed, except for their solid red color, which does not make up the essential character of the item. In fact, the Explanatory Notes to the HTSUS for chapter 49 exclude mere “Colorartion or decorative or repetitive design printing” from chapter 49. Note 3 to Chapter 44, HTSUS, states, “Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.” Therefore, we shall consider the MDF to be wood for purposes of classification here. The item is a composite good made up of various materials, but it is the wooden element that imparts the essential character. The wood represents the major visual appeal and structure of the piece. The applicable subheading for the wooden sign decor will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.” The rate of duty will be 3.2 percent ad valorem. 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. 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