The tariff classification of printed decor from China.

N323638 January 13, 2022 CLA-2-49:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000; 9903.88.15 Ms. Carol Chen 1607 Diya Tower Jindi Bldg. Zhongshanyi Rd. Ghangzhou 510000 CHINA   RE: The tariff classification of printed decor from China. Dear Ms. Chen: In your letter, dated January 11, 2022, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review. SKU# BCLF80657L is a printed wall plaque that has a phrase printed onto a panel made of medium density fiberboard (MDF). The panel is mounted on a mat of woven bamboo strips and then framed within an MDF frame. The overall dimensions of each framed plaque measure approximately 14.5” by 7”. The plaque will come in two styles. One style features simply the words, “Family makes life worth living” in stylized font, while the other reads, “Enjoy every moment.” A hemp cord attached near the top allows for hanging. The General Explanatory Notes 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 decorative plaque is determined by its being printed with an inspirational phrase. Therefore, it is an article of Chapter 49, HTSUS.  The applicable subheading for the plaque will be 4911.99.8000, HTSUS, which provides for “Other printed matter:… Other: 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. Please note that modifications to the HTSUS (to align the HTSUS with the 2022 version of the Harmonized Commodity Description and Coding System) pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time. 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, 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