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The tariff classification of a printed lawn stake from China
Issued July 19, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N305037 (July 19, 2019)
Tariff classification
HTS codes: 4911.91.4040
Headings: 4911
Product description
Item number HT20-0001, “Unicorn Face Yard Sign Decoration,” consists of a plastic board, cut into an oval shape, measuring approximately 12” by 6.25” at its widest points, which has metal prongs on the back for inserting into the ground to hold the lawn sign vertical. Permanently adhered onto the front of the board is a paper sheet 4C color printed with the facial features of a unicorn. A colorful horn, mane and ears are depicted at the top. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither 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 the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. The General Explanatory Notes to chapter 49 state, “With the few exceptions referred to below, this chapter covers all printed matter of which the essential nature and use is determined by the fact of it being printed with motifs, characters or pictorial representations.” In this case, the printed unicorn features determine the item’s essential nature and use as a decoration. Therefore,
CBP rationale
the applicable subheading for the printed unicorn lawn stake will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures, designs and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other.
Full text
N305037 July 19, 2019 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a printed lawn stake from China Dear Ms. Benedetto: In your letter, dated June 24, 2019, you requested a tariff classification ruling of a decorative, unicorn-themed lawn stake. A sample was provided for our review. Item number HT20-0001, “Unicorn Face Yard Sign Decoration,” consists of a plastic board, cut into an oval shape, measuring approximately 12” by 6.25” at its widest points, which has metal prongs on the back for inserting into the ground to hold the lawn sign vertical. Permanently adhered onto the front of the board is a paper sheet 4C color printed with the facial features of a unicorn. A colorful horn, mane and ears are depicted at the top. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither 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 the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. The General Explanatory Notes to chapter 49 state, “With the few exceptions referred to below, this chapter covers all printed matter of which the essential nature and use is determined by the fact of it being printed with motifs, characters or pictorial representations.” In this case, the printed unicorn features determine the item’s essential nature and use as a decoration. Therefore, the applicable subheading for the printed unicorn lawn stake will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures, designs 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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