The tariff classification of printed metal decor form China

N331359 March 16, 2023 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040; 8036.29.0000; 9903.88.15 Joseph Yates Pacifica Island Art, Inc. 810 Haiku Road. #331 Haiku, HI  96708 RE:  The tariff classification of printed metal decor form China Dear Mr. Yates: In your letter, dated March 7, 2023, you requested a tariff classification ruling for two décor items.  Photos and product descriptions were provided for our review. Item 1 is a reproduction of a vintage travel poster lithographically printed on a tinplate sheet, measuring approximately 8 inches by 12 inches by .08 inches thick.  It features rolled edges and four corner holes for hanging.  The poster displays a scene of a Hawaiian beach with canoes, palm trees, flowers, and mountains in the background. Item 2 is described as a 4-color printed sign used to decorate the home.  This sign is designed to resemble a license plate.  It is made of aluminum lithographic plate and has embossed edges and embossed (raised) text reading "Aloha" and "Hawaii" prominently across the middle.   Four pre-drilled holes facilitate hanging the sign on a wall.  The embossed plate is also printed with photos of Hawaiian scenery and vintage license plates.  It measures approximately 6 inches by 11.8 inches. The General Explanatory Notes (ENs) to Chapter 49, Harmonized Tariff Schedule of the United States (HTSUS), provide 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...”  Also, per the ENs, the printed articles of Chapter 49 need not be printed on paper. As such, Item 1, the travel poster reproduction, meets this description, since the metal sheet is merely acting as the medium on which the colorful, graphic poster is printed.  Conversely, the “license plate” décor (Item 2) has an identity apart from the printed picture on its face.  Its essential nature and use is determined by its dimensions, overall look, and the raised lettering on its face that identify it as a decorative metal license plate. The additional printed scene superimposed on the face serves to accentuate rather than dominate the license plate motif. The applicable subheading for Item 1, the travel posters printed on metal sheets, will be 4911.91.4040, HTSUS, which provides for “Other printed matter… Other pictures, designs and photographs:  Printed not over 20 years at the time of importation:  Other:  Other:  Other.”  The rate of duty will be Free. The applicable subheading for Item 2, the lithographic 4-color printed “license plate,” will be 8306.29.0000, HTSUS, which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: 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 4911.91.4040, 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 4911.91.4040, 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