RE: The tariff classification of fiberboard wall décor from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365378 September 30, 2026 CLA-2-44:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4420.19.0000 Ms. Bethany Hudson Dollar General Corp. 100 Mission Ridge Goodletsville, TN 37072 RE: The tariff classification of fiberboard wall décor from China Dear Ms. Hudson: In your letter, dated September 24, 2026, you requested a binding tariff classification ruling on fiberboard wall-hanging décor. Product information and photos were submitted for our review. The product under consideration is item number 45716901, Artificial Flower MDF Wall Décor. The item measures approximately 12 inches in diameter and 2.5 inches thick. The item has a circular medium density fiberboard (MDF) panel with a compartment attached to the front along the bottom curve. The compartment contains some artificial flowers. The wall décor comes in two styles, one printed with the expression “Home Sweet Home” and the other with the expression "Happiness Starts Here”. The front of the compartment is printed with a floral motif. There is a metal hanger on the back to hang the item on a wall. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The MDF makes up the majority of the wall décor and its visual appeal. The artificial flowers are a minor addition. Therefore, the MDF will impart the essential character. The applicable subheading for item number 45716901, Artificial Flower MDF Wall Décor, will be 4420.19.0000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments: Other. The general rate of duty is 3.2 percent ad valorem. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division