The tariff classification of a “Design N’ Display Room Décor” kit from China

N310797 April 3, 2020 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4414.00.0000; 9903.88.15 Mr. William Maloney Sandler, Travis & Rosenberg 551 5th Avenue - Suite 1100 New York, New York 10176 RE: The tariff classification of a “Design N’ Display Room Décor” kit from China Dear Mr. Maloney: In your letter, dated March 19, 2020, you requested a tariff classification ruling on behalf of your client, Tara Toy Corporation. A sample, product information, and photos was submitted for our review. The sample will be returned, as requested. Item 51591DG, “Design N’ Display Room Décor,” is a kit containing all the components to make a wooden frame and artwork to display. Included are the following items: one frame (6” x 6”) with stand, both constructed of medium density fiberboard (MDF), one metal clip, one brush, three paint pods (acrylic), one foil sticker sheet, four pre-lined art sheets, and an instruction sheet. The components are packaged together in a box, ready for retail sale, at time of importation. You propose that the kit constitutes a “set” for customs purposes, with the set classifiable in subheading 4414.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), with the wooden frame imparting the essential character. We agree that the “Design N’ Display Room Décor” kit can be regarded as “goods put up in sets for retail sale.” We also agree that the essential character is imparted by the wooden frame. The frame predominates over the other components by value, bulk, and weight and provides an indispensable aspect of the finished piece. Therefore, the applicable subheading for the “Design N’ Display Room Décor” kit will be 4414.00.0000, HTSUS, which provides for “Wooden frames for paintings, photographs, mirrors or similar objects.” The rate of duty will be 3.9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4414.00.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5% 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 4414.00.0000, 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. 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