The tariff classification of a message board from China.

N314546 September 24, 2020 CLA-2-49:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000; 9903.88.15 Mr. Simon Slyper Amscan Inc. 80 Grasslands Road New York, NY 10523   RE: The tariff classification of a message board from China. Dear Mr. Slyper: In your letter, dated September 14, 2020, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review. Item number 244065, the “Retro Rainbow Message Board Sign Kit” consists of a cardboard sign with laminated front and easel stand back packaged with 106 small PVC pieces used to create messages on the board’s face. Each piece is color printed with a letter of the alphabet, a number, a symbol, an emoji, or a word (i.e. “good” or “vibes”). The printed PVC pieces slip between cardboard slats that hold them in place on the board in whatever configuration the user chooses. 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 message board is determined by the printed pieces. Therefore, it is an article of Chapter 49, HTSUS. The applicable subheading for the message board 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.99.8000, 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 4911.99.8000, 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