The tariff classification of printed medium density fiberboard cubes from China

N358767 March 4, 2026 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Brendan Murphy Western Consultancy Services Lower James Street Claremorris F12KX07 Ireland RE: The tariff classification of printed medium density fiberboard cubes from China Dear Mr. Murphy: In your letter dated February 10, 2026, you requested a tariff classification ruling on a set of printed medium density fiberboard (MDF) cubes with a presentation case. Photos and a detailed description were submitted for our review. The product under consideration consists of twelve printed MDF cubes housed in a fitted MDF presentation case. Each cube is printed with text representing an emotion such as Sadness, Anger, Shame, Envy, Fear, Pride, Guilt, Disgust, Jealousy, Love, and Joy. Each face of the cube is printed with words or prompts that are associated with that emotion. You indicate that the product is used by adults in educational, training, and professional settings to facilitate structured reflection and discussion. The presentation case is made of MDF, has a lacquered exterior, and includes a clear display window. The interior is lined with textile and contains twelve fitted slots for the cubes. You state that the presentation case and the cubes are imported together and sold as a single retail unit. You propose that the essential character of the retail set is imparted by the fitted, textile-lined MDF presentation case. We disagree. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. The General EN 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 cubes are determined by them being printed with words and prompts that are associated with an emotion to facilitate discussion. The presentation case is simply used for storage. The applicable subheading for the set of twelve printed MDF cubes housed in a fitted MDF presentation case will be 4911.99.8000, HTSUS, which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Other: Other.” The rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Susana Li at susana.y.li@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division