N295098 N2 Ruling Active

The tariff classification of a Porch Sign from China

Issued March 21, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.4040

Headings: 4911

Product description

Product information and photos were provided for review. CVS item number 303489 is a graphically printed wooden porch sign, which comes in three designs. All three are rectangular, measure approximately 8 inches wide by 35 ½ inches high, and are constructed of medium density fiberboard (MDF). On their faces are vivid, lithographically printed color images of autumn leaves, apples and pumpkins. Letters, in relief, run down the front. The three designs read, “Gather,” “Give Thanks,” and “Hello Fall.” The simple MDF board acts as a backing for the printed graphics on the face. The essential nature and use of this porch sign as a decorative article is determined by the printed designs.

CBP rationale

The applicable subheading for the porch sign will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other.

Full text

N295098 March 21, 2018 CLA-2-49:OT:RR:NC:N1:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Joseph Kenny Geodis USA Incorporated One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Porch Sign from China Dear Mr. Kenny: In your letter, dated March 12, 2018, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Incorporated. Product information and photos were provided for review. CVS item number 303489 is a graphically printed wooden porch sign, which comes in three designs. All three are rectangular, measure approximately 8 inches wide by 35 ½ inches high, and are constructed of medium density fiberboard (MDF). On their faces are vivid, lithographically printed color images of autumn leaves, apples and pumpkins. Letters, in relief, run down the front. The three designs read, “Gather,” “Give Thanks,” and “Hello Fall.” The simple MDF board acts as a backing for the printed graphics on the face. The essential nature and use of this porch sign as a decorative article is determined by the printed designs. The applicable subheading for the porch sign will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: 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 this ruling, please contact National Import Specialist Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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