The tariff classification of a decorative wood plaque with colored markers from China.
Issued October 13, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.91.4040
Headings: 4911
Product description
The item under consideration is a flat, egg-shaped wooden plaque printed with outlines of decorative motifs, including carrots and polka dots. The item measures approximately 6 ¼ inches long by 5 inches wide, and a string is attached to the top for hanging. It is retail packaged together with three markers, with the intent that the purchaser will color in the pre-printed designs on the plaque for a decorative effect. The printed wood plaque with markers meets the definition of a set, as provided for in Explanatory Note X to General Rule of Interpretation (GRI) 3(b). The printed plaque imparts the essential character.
CBP rationale
The applicable subheading for the plaque and markers set will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other: The rate of duty will be free.
Full text
N290795 October 13, 2017 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Brett Stewart Michael’s Store 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a decorative wood plaque with colored markers from China. Dear Mr. Stewart: In your letter dated September 15, 2017, you requested a tariff classification ruling. A sample was submitted for our review and will be retained. The item under consideration is a flat, egg-shaped wooden plaque printed with outlines of decorative motifs, including carrots and polka dots. The item measures approximately 6 ¼ inches long by 5 inches wide, and a string is attached to the top for hanging. It is retail packaged together with three markers, with the intent that the purchaser will color in the pre-printed designs on the plaque for a decorative effect. The printed wood plaque with markers meets the definition of a set, as provided for in Explanatory Note X to General Rule of Interpretation (GRI) 3(b). The printed plaque imparts the essential character. The applicable subheading for the plaque and markers set will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Pictures, designs and photographs: Printed not over 20 years at time of importation: 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 the World Wide Web 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The classification, country of origin, marking, and United States-Mexico-Canada Agreement (USMCA) eligibility of framed photographs
The tariff classification of a book, notebook, printed trade material, envelopes, printed sketches, magnifying glass, bookmark, and a decorative non-corrugated paperboard box from China
The tariff classification of a framed canvas print from China
The tariff classification of a scratch art craft kit from China
The tariff classification of a printed reproduction of original artwork from India
The tariff classification of puzzles and memory sets from China
The tariff classification and country of origin of printed photo plaques
The tariff classification of framed canvas print from China
The tariff classification and application of trade programs for printed portraits from Canada
The tariff classification of Valentine’s Day cards with novelty items from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →