The tariff classification of a printed wooden wall plaque from China.

N303673 April 5, 2019 CLA-2-49: OT: RR: NC: 4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Lorianne Aldinger Rite Aid Corporation  P.O. Box 3165 Harrisburg, PA 17105   RE: The tariff classification of a printed wooden wall plaque from China. Dear Ms. Aldinger: In your letter, dated March 22, 2019, you requested a tariff classification ruling. A sample was submitted for review. The “Harvest Wall Plaque” under consideration is a rectangular wall plaque measuring approximately 9.5” by 13.25” and made primarily of medium density fiberboard (MDF) and iron. Screen printed prominently onto the wooden face of the plaque are the words “Give Thanks” in stylized gold lettering. Above the lettering is mounted a spray of wheat stalks crafted out of iron and painted gold. Gold screen printing also outlines the wheat bouquet. A burlap cord is attached for hanging. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. The General EN to Chapter 49, HTSUS, provides in pertinent part: “… 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...” The essential nature and use of the wall plaque is determined by its being printed with the words, “Give Thanks.” The small bouquet of wheat is subordinate visually. Therefore, the applicable subheading for the plaque will be 4911.99.8000, 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 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