The tariff classification of a decorative wood item with colored markers from China.

N308727 January 23, 2020 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Heather Confer Peachtree Playthings 601 Woodlawn Drive, NE Marietta, Georgia 30067 RE: The tariff classification of a decorative wood item with colored markers from China. Dear Ms. Confer: In your letter dated January 6, 2020, you requested a tariff classification ruling. In lieu of a sample, photos and a detailed description of the product was submitted for our review. Item #16383, “Toy Story Woody Color Your Own Wooden Standee” is a wooden cutout of the “Toy Story” movie character, Woody, that is intended to be colored. The character’s checkered shirt, pants, hat, facial features etc. are printed outlines. It is retail packaged together with four mini markers. Once colored, it can be placed in its stand. The printed wood standee with markers meets the definition of a set, as provided for in Explanatory Note X to General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS). The printed design on the standee imparts the essential character, as it identifies the figure as Woody, engages the child in coloring and ties the standee and markers together as a set. The applicable subheading for the standee and markers set will be 4911.91.4040, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.91.4040, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4911.91.4040, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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