The tariff classification of a decorative printed picture from China

N321491 September 14, 2021 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040; 9903.88.15 Carol Chen Bansco Enterprise Ltd. Room 1607 Diya Tower Jindi Bldg., Zhongshan Yi Rd. Guangzhou 510000 CHINA RE: The tariff classification of a decorative printed picture from China Dear Ms. Chen: In your letter, dated September 9, 2021, you requested a tariff classification ruling. Photos and a product description were provided for our review. Item# 30791101 is a decorative print designed to be free-standing on a table, bookcase, or similar surface. The piece, which measures approximately 5.5” wide and 7” high, is constructed of a vertical piece of clear acrylic plastic on a wooden base that extends part-way up each side, forming a partial frame. A decorative picture is UV printed directly onto the acrylic. Two designs were shown in your submission, both of abstract flora, rocks, and sky. 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 ENs to chapter 49, HTSUS, note that, “In general the goods of this chapter are executed on paper but the goods may be on other materials…” Also, the ENs to heading 4911 state, “Framed pictures and photographs remain classified in this heading when the essential character of the whole is given by the pictures or photographs…” In the instant case, the picture is the essential character and the whole will be classified accordingly in heading 4911, HTSUS, as “other” printed articles. The applicable subheading for the decorative print will be 4911.91.4040 HTSUS, which provides for “Printed pictures, designs and photographs: Printed not over 20 years at time of importation: 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 4911.91.4040, 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, HTSUS, 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