The tariff classification of a Decorate a Room Sign, Item # 9032713 from China

Product description

The sample consists of three permanent markers, three sheets of stickers and a rectangular room sign measuring 7 inches x 5 inches x ½ inch. A fabric ribbon is attached to the two upper corners of the sign. The sign is printed on both sides. The first side shows a picture of a little girl wearing a stethoscope and carrying a medical bag. On the sign is printed “________’s Room”, allowing the user to insert her own name. The second side shows a picture of a house with a fence, a little girl with a stethoscope around her neck holding several stuffed dolls, and the words “The DOC is in”. The purpose of the item is to allow the user to color in the graphic pictures with the markers or stickers and to hang in their room for decoration. All of the items are packaged together in a plastic container for retail sale. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are 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. This office considers “Decorate A Room Sign” to be a set for tariff classification purposes, with the essential character imparted by the printed sign.

CBP rationale

several stuffed dolls, and the words “The DOC is in”. The purpose of the item is to allow the user to color in the graphic pictures with the markers or stickers and to hang in their room for decoration. All of the items are packaged together in a plastic container for retail sale. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are 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. This office considers “Decorate A Room Sign” to be a set for tariff classification purposes, with the essential character imparted by the printed sign. The applicable subheading for the Decorate a Room Sign will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Full text

More rulings on the same tariff codes