The tariff classification of printed decor from China

N325273 April 13, 2022 CLA-2-49:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000; 9903.88.15 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072   RE: The tariff classification of printed decor from China Dear Ms. Barnes: In your letter, dated April 6, 2022, you requested a tariff classification ruling. In lieu of samples, a detailed description and photos of the item were submitted for our review. Item SKU#32751601 is a decorative metal “sign.” It measures approximately 16.4” long by 3.93” wide and .019” thick. The words “home sweet home” are silk-screen printed on the face in stylized font. Two holes are punched in the top and thread-through with a jute cord for hanging. The “sign” under consideration is not the sort of utilitarian, informative sign assumed in heading 8310, Harmonized Tariff Schedule of the United States, HTSUS. Rather, it is a purely decorative item. You also propose classification in either heading 8306, HTSUS, as a statuette or other ornament, of base metal, or as a printed article in heading 4911, HTSUS. 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 decorative “sign” is determined by its being printed with an inspirational phrase. Therefore, it is an article of Chapter 49, HTSUS. The metal merely acts as the medium for carrying the printed message.  The applicable subheading for the metal “sign” 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. 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