The tariff classification of decorative hanging plaque from China

N258604 November 14, 2014 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Ms. Regina Woody Hobby Lobby Stores 7707 SW 44th Street Oklahoma City, OK 73179-1100 RE: The tariff classification of decorative hanging plaque from China Dear Woody: In your letter dated October 20, 2014, you requested a tariff classification ruling. The samples are as follows: Item #936427 is described as a “Flower Words Wall Plaque Believe”. The plaque is made of a wood frame covered with jute burlap material. A background design consisting of gold and beige diamonds is applied lithographically onto the jute burlap material. The product is accented with a whimsical representation of a daisy flower made of metal with a painted stem, placed near the top of the painted jute and wood frame. The plaque also contains six words: “Believe Always”, “Dream Often” and “Hope More” printed in white and placed just below the flower. The words are lithographically printed onto the metal sign and the background. The plaque consists of 50 percent wood, 25 percent jute and 25 percent iron by weight and measures 8 inches wide x 1 inch deep x 39 inches in height. It has a saw tooth hanger on the back for hanging on the wall. Item #769547 is described as a “3D Flower Wall Plaque”. The plaque is made of a modified density fiberboard (mdf) covered with jute burlap material. A background design consisting of gold and beige diamonds is applied lithographically onto the plaque. The product is accented with a whimsical representation of a flower made of metal, with a stem made of metal, as well as other metal accents, and placed on the top of the painted jute and mdf frame. The plaque also contains three metal signs with words “Faith”, “Family” and “Friends” printed in white on the metal frames and placed just below the flower. The words are lithographically printed on the metal signs. The plaque consists of 60 percent mdf, 20 percent jute and 20 percent iron by weight and measures 16 inches wide x 1 inch deep x 23 inches in height. The plaque has a cutout in the mdf backing for hanging on the wall. Item numbers 769547 and 936427, are composed of different components (wood, iron, jute and printed matter) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, due to the visual impact of the printed components together with the wall plaque, we find that the printed matter components impart the essential character. The applicable subheading for the Item #769547 and 936427 will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. 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/. 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division