The tariff classification of printed matter from China.

N323666 January 18, 2022 CLA-2-49:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000; 9903.88.15 Ken Park Amscan Inc. 80 Grasslands Rd. Elmsford, NY 10523   RE: The tariff classification of printed matter from China. Dear Mr. Park: In your letter, dated January 12, 2022, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review. Item number 244591, the “My First Day of School Customizable Photo Prop,” is designed to act as a prop to be hung on a wall with the child photographed next to it on his/her first day of school in a new grade level. It measures 13” x 15” and is constructed of paperboard with paper front. The front is printed with word prompts and blanks for the child or parent to complete. It includes prompts such as, “My First Day of (blank)” where the child fills in the grade level, “My Name is (blank), “My Teacher’s Name is (blank), and “My Favorite Thing to Do is (blank)” etc. The photo prop also includes a minimal amount of pictorial embellishment, but it is the words and blanks that are the primary focus. You propose classification in either heading 9610 or heading 4911, Harmonized Tariff Schedule of the United States (HTSUS). Heading 9610, HTSUS, provides for slates and boards with writing or drawing surfaces, whether or not framed. The Explanatory Notes (EN’s) to heading 9610 describe slates and boards as being covered on one or both sides with a preparation of powdered slate or any other coating suitable for writing on, or sheeting of plastics. However, item number 244591, is described as constructed of a paperboard base with only a printed paper top layer. There is no mention of any coating or plastic sheeting. In addition, it does not appear that the item in question contains significant open surface for writing or drawing.  Heading 4911 provides for “other” printed matter. The General Explanatory Notes 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 photo prop are determined by its being printed with the prompts and blanks. Therefore, it is an article of Chapter 49, HTSUS.  The applicable subheading for the photo prop will be 4911.99.8000, HTSUS, which provides for “Other printed matter:… 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. Please note that modifications to the HTSUS (to align the HTSUS with the 2022 version of the Harmonized Commodity Description and Coding System) pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time. 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