The tariff classification of a “Wheel of Destiny Decor” from China.

N317128 February 3, 2021 CLA-2-49:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.6000; 9903.88.15 Ms. Elizabeth McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072   RE: The tariff classification of a “Wheel of Destiny Decor” from China. Dear Ms. McGuffin: In your letter, dated January 25, 2021, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review. SKU# 28220001, the “Wheel of Destiny Décor” is a home décor item made up of a wheel that users can spin to land on certain pre-printed fortunes. It measures approximately 12 inches high by 10 inches wide by 1.5 inches deep. A base allows for standing. The item is constructed of canvas stretched over a wooden frame. On the face is mounted paper that has been lithographically printed with the design. The face reads, “Wheel of Destiny” at the top and “Spin the Wheel” at the bottom. Eight fortunes are printed around the wheel, including, “Your fate is in your hands,” “Your wish will come true,” “Good things will come your way” and similar. A plastic arrow-shaped spinner is attached in the middle of the wheel. The item is primarily decorative with minimal amusement value. 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 “Wheel of Destiny Décor” is determined by its being printed with the design on its face. Therefore, it is an article of Chapter 49, HTSUS. Where specifically within chapter 49 is the issue. You propose classification in subheading 4901.99.6000, HTSUS. We agree.  The applicable subheading for the printed wheel decor will be 4911.99.6000, HTSUS, which provides for “Other printed matter:… Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” 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 4911.99.6000, 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 4911.99.6000, 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