The tariff classification of a tabletop decoration from China.

N314053 August 25, 2020 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040; 9903.88.15 Mr. David Prata CVS Pharmacy, Inc. Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of a tabletop decoration from China. Dear Mr. Prata: In your letter dated August 19, 2020, you requested a tariff classification ruling. Photos and a detailed description of the product were submitted for our review. The item under consideration is an “Easter” tabletop decoration constructed of medium density fiberboard (MDF). It is oval, with a flattened bottom to aid standing, and measures approximately 8” tall x 6” at its widest point x 1” thick. A stand mounted to the back allows for display on a table, shelf or the like. A decorative image is printed on the face. You have submitted two similar styles. Both portray a rabbit sitting amongst colorful flowers. As you acknowledge in your submission, the designs lack motifs that are intrinsically linked to Easter in a way that would make them aberrant to display at other times. Therefore, classification in chapter 95, Harmonized Tariff Schedule of the United States (HTSUS), is not considered. You suggest classification in chapter 49, HTSUS, as printed articles. 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 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 tabletop decorations is determined by them being printed with pictorial representations of a rabbit and spring flowers. The wooden plaque portion is primarily just acting as a medium to display the printed pictures on the face. Therefore, the applicable subheading for the tabletop decorations 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 column one 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 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 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