The tariff classification of a “Tabletop Home Meter Décor” from China.

N320524 July 21, 2021 CLA-2-49:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.6000; 9903.88.15 Terry Choi Silver Timing Ltd. Unit 801-802, 8/F Pioneer Place 33 Hoi Yuen Rd., Kwun Tong, Honk Kong CHINA   RE: The tariff classification of a “Tabletop Home Meter Décor” from China. Dear Mr. Choi: In your letter, dated July 15, 2021, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review. The “Tabletop Home Meter Décor” is designed to stand vertically on a table or other flat surface and has a moveable arrow affixed to the front that can be positioned to point to one of four color-coded categories. The categories read, “Do Laundry,” “Coffee Time,” “Feeding the Lovely Pet,” and “Just Dance.” The words are accompanied by small, simple illustrations of a washing machine, a coffee cup, a dog bowl and figures dancing. Across the bottom it says, “Home Meter.” It is constructed of medium density fiberboard (MDF) that has been laminated on the face with paper offset printed with the words and drawings. The meter measures approximately 7.75” in length, 4.425” in height and 15mm thick. You suggest that this item could be correctly classified in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). However, we do not agree. The decorative tabletop item is not linked to any holiday, and it would not be aberrant to display this item at any time of the year. Therefore, it would not be classified in Chapter 95 as a festive article. The printed categories on the face of the meter are the essential character of this item. The applicable subheading for the printed “Home Meter Décor” 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