The tariff classification of a patriotic decoration from China.

N291422 November 16, 2017 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Elizabeth McGuffin Dollar General  100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a patriotic decoration from China. Dear Ms. McGuffin: In your letter, dated October 19, 2017, you requested a tariff classification ruling. A product description and sample were submitted for our review. The sample will be retained. Item number 20180101 is a patriotic decoration depicting Uncle Sam. Constructed of 1” thick medium density fiberboard (MDF), it stands approximately 24” high and is approximately 9” wide. The face of the board is screen printed in five colors with a detailed cartoon image of Uncle Sam. In the middle of his body, between his hands, is a star-shaped outline printed with one of two messages, either “United We Stand” or “USA Est. 1776.” The back is supported by an easel stand. You propose classification of the item as a festive decoration associated with a recognized holiday, Independence Day, under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Under the current interpretation of festive articles, Uncle Sam is not considered to be so closely associated with Independence Day that display of his image would be aberrant during other times of year. He is a common national personification of the U.S. government and the U.S. in general. Alternatively you propose subheadings 4420.10.0000, HTSUS, statuettes and ornaments of wood, and 4911.99.0080, HTSUS, other printed articles. The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. Per the ENs to Chapter 49, “… 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.” It is the colorful detailed printed image of Uncle Sam which creates the visual impact and consumer appeal of the decoration and therefore imparts the essential character for classification purposes. The applicable subheading for the MDF Uncle Sam decoration will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures 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