CBP Ruling N329551 — The tariff classification of wooden décor from China

Tariff classification

Headings: 4911

Product description

Photos and product descriptions were provided for our review. The “Halloween Spin Eye Stand Décor” is a spooky tabletop decoration depicting a spinning eye. It measures approximately 12.2” in height, 4.72” in length and 3.15” in width. A base of pine wood and iron holds a circular ring of iron in a vertical orientation on top. Mounted on two opposite sides within the ring is a round disc of medium density fiberboard (MDF). A piece of lithographically printed paper is glued to both sides of the MDF depicting an open eye. The disc with eye is designed to spin within the iron frame to create an eerie hypnotic effect. Although you describe this item as Halloween decor, the item displays no recognized festive motif. A depiction of an ordinary human eye has no connection to any particular holiday and would not be classified in Chapter 95 as a festive article. The General Explanatory Notes to Chapter 49, Harmonized Tariff Schedule of the United States (HTSUS), that 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 spinning eye décor is determined by the printed eye, whereas the wooden and iron portions merely act as a medium on which the printed element is mounted and displayed. Therefore, it is an article of Chapter 49, HTSUS. Additional U.S. Note 1 to Chapter 49 states, “For the purposes of determining the classification of printed matter produced in whole or in part by a lithographic process, the thickness of such printed matter is that of the thinnest paper contained therein, except that the thickness of a permanently mounted lithograph is the combined thickness of the lithograph and its mounting.” In this case, the combined thickness of the paper and MDF will be used to determine classification.

CBP rationale

The applicable subheading for the spinning eye decor will be 4911.91.3000, HTSUS, which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Over 0.

Full text

N329551 December 1, 2022 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.3000 Ivy Yang Bansco Enterprise Ltd. Room 1308 Diya Tower, Jindi Bldg. Zhong Shan Yi Rd. Guangzhou CHINA RE: The tariff classification of wooden décor from China Dear Ms. Yang: In your letter, dated November 24, 2022, you requested a tariff classification ruling on a household decoration. Photos and product descriptions were provided for our review. The “Halloween Spin Eye Stand Décor” is a spooky tabletop decoration depicting a spinning eye. It measures approximately 12.2” in height, 4.72” in length and 3.15” in width. A base of pine wood and iron holds a circular ring of iron in a vertical orientation on top. Mounted on two opposite sides within the ring is a round disc of medium density fiberboard (MDF). A piece of lithographically printed paper is glued to both sides of the MDF depicting an open eye. The disc with eye is designed to spin within the iron frame to create an eerie hypnotic effect. Although you describe this item as Halloween decor, the item displays no recognized festive motif. A depiction of an ordinary human eye has no connection to any particular holiday and would not be classified in Chapter 95 as a festive article. The General Explanatory Notes to Chapter 49, Harmonized Tariff Schedule of the United States (HTSUS), that 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 spinning eye décor is determined by the printed eye, whereas the wooden and iron portions merely act as a medium on which the printed element is mounted and displayed. Therefore, it is an article of Chapter 49, HTSUS. Additional U.S. Note 1 to Chapter 49 states, “For the purposes of determining the classification of printed matter produced in whole or in part by a lithographic process, the thickness of such printed matter is that of the thinnest paper contained therein, except that the thickness of a permanently mounted lithograph is the combined thickness of the lithograph and its mounting.” In this case, the combined thickness of the paper and MDF will be used to determine classification. The applicable subheading for the spinning eye decor will be 4911.91.3000, HTSUS, which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Over 0.51 mm in thickness. 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. 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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