The tariff classification of decorative wall décor from the Philippines.

N332053 April 26, 2023 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Debbie Bell HSN 1 HSN DriveSt. Petersburg, FL 33729 RE:      The tariff classification of decorative wall décor from the Philippines. Dear Ms. Bell: In your letter dated April 6, 2023, you requested a tariff classification ruling on behalf of Ballard Design, an affiliate of HSN, Inc., in the Qurate Retail Group. Images were provided in lieu of a sample. The product under consideration is the “Set/3 Framed Medallions,” item number WQ650. This set consists of three frames made of pine wood and glass, each containing one hand cast plastic resin medallion that is glued onto a piece of canvas and permanently mounted onto a piece of medium-density fiberboard (MDF). All three frames are constructed the same way, but each medallion has a different design. The frames measure 16 inches in length by 1.5 inches in width by 16 inches in height and include a pair of sawtooth hangers on the back. This is a decorative item that is meant to be hung on the wall. In your request, you inquire whether this would be classified as statuettes and other ornaments of wood, under subheading 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Framed articles are classified as the article displayed in the frame, not the frame itself, with the logic that the essential character of such a composite good is the item being displayed, while the frame is just aiding in its display. In this case, the item imparting the essential character is the plastic resin medallion, General Rule of Interpretation 3(b) noted, and these decorative pieces would be more appropriately classified within heading 3926. The applicable subheading for the “Set/3 Framed Medallions,” item number WQ650, will be 3926.40.0090, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 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 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division