The tariff classification of wooden plaques from China

N322947 November 29, 2021 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000; 9903.88.15 Carol Chen Bansco Enterprise Ltd. 1607 Diya Tower, Jindi Bldg. Zhongshanyi Road Guangzhou 510000 CHINA RE: The tariff classification of wooden plaques from China Dear Ms. Chen: In your letter, dated November 24, 2021, you requested a tariff classification ruling. In lieu of a sample, product specifications and photos were provided for our review. SKU number BC 12776F-1 is a round, wooden (MDF) wall plaque. It measures 11.8” in diameter and comes in two versions. On the face of one are silk-screen printed, “fall is my favorite” with a small pumpkin and two small autumn leaves. On the other are printed the words, “Gather here with grateful hearts” and a sprig of wheat. A metal loop and hemp twine are attached to the top for hanging. For this purely decorative article, it is the printed message on the face that imparts the essential character. Therefore, the applicable subheading for the wooden plaques will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other” printed articles. 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, HTSUS, 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