The tariff classification of a reversible open/closed sign from China
Issued September 15, 2021 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9903.88.15, 4911.99.6000
GRI rules applied: GRI 3(b)
Product description
Item number 30620501, the “HF 22 TBLTP PDSTL FLIP” is a free-standing reversible open/closed sign that could be used in a shop window or similar use. It measures approximately 4” wide by 12.5” high by 2.75” thick. The middle, rotating portion of the sign is made of medium density fiberboard (MDF) on which has been glued a piece of white paper with the word “OPEN” lithographically printed in a vertical orientation on one side and the word “CLOSED” likewise printed on the reverse side. The sign is mounted in an iron framework with base and is attached to the frame only at one swivel point at the top and one swivel point at the bottom, which allows the sign to be rotated to display either “OPEN” or “CLOSED,” as appropriate. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the article. The reversible open/closed sign is a composite article made primarily of iron and MDF covered with printed paper. The essential character of the article is imparted by the MDF portion covered with the printed paper and the role it plays. Although the iron frame predominates by value and weight, the printed sign portion is indispensable to the functional role of the sign. The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. 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
CBP rationale
The applicable subheading for the reversible open/closed sign will be 4911.99.6000, HTSUS, which provides for Other printed matter: Printed on paper in whole or in part by a lithographic process.
Full text
N321391 September 15, 2021 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.99.6000; 9903.88.15 Nancy Zhang Creative Design Ltd. Longjiang Village Dalingshan Town Dongguan 523820 CHINA RE: The tariff classification of a reversible open/closed sign from China Dear Ms. Zhang: In your letter, dated September 3, 2021, you requested a tariff classification ruling. A sample, photos, and product specifications were provided for our review. Item number 30620501, the “HF 22 TBLTP PDSTL FLIP” is a free-standing reversible open/closed sign that could be used in a shop window or similar use. It measures approximately 4” wide by 12.5” high by 2.75” thick. The middle, rotating portion of the sign is made of medium density fiberboard (MDF) on which has been glued a piece of white paper with the word “OPEN” lithographically printed in a vertical orientation on one side and the word “CLOSED” likewise printed on the reverse side. The sign is mounted in an iron framework with base and is attached to the frame only at one swivel point at the top and one swivel point at the bottom, which allows the sign to be rotated to display either “OPEN” or “CLOSED,” as appropriate. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the article. The reversible open/closed sign is a composite article made primarily of iron and MDF covered with printed paper. The essential character of the article is imparted by the MDF portion covered with the printed paper and the role it plays. Although the iron frame predominates by value and weight, the printed sign portion is indispensable to the functional role of the sign. The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. 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...” As stated in the previous paragraph, the printed portion of the sign determines the essential nature and use of the sign. Therefore, the items are classifiable as printed articles of chapter 49, HTSUS. The applicable subheading for the reversible open/closed sign will be 4911.99.6000, HTSUS, which provides for Other printed matter: Printed on paper in whole or in part by a lithographic process. 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 4911.99.6000, 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, HTSUS, 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
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