The tariff classification of decorative plaques from China

N329878 December 19, 2022 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040; 9903.88.15 Joseph Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of decorative plaques from China Dear Mr. Kenny: In your letter, dated December 15, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. Photos and a product description were provided for our review. CVS Item #TT9759 is a tabletop decorative plaque made of medium density fiberboard (MDF) and base metal. It measures 6” by 6” and is 1.5” thick. Onto the face of the MDF block is mounted a thin sheet of base metal, which is printed with the words “Comfort & Joy” in cursive font with an embellished border and several decorative scrolls. Although you suggest that this item would be correctly classified as a festive article of Chapter 95, because it features the nonspecific phrase "Comfort and Joy," the phrase alone expresses a positive sentiment that is not intrinsically connected to any particular holiday. It would not be considered aberrant to display this item at any time of the year. The General Explanatory Notes to Chapter 49, HTSUS, provide 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 such, the plaque is an article of chapter 49.  The applicable subheading for Item TT9759 will be 4911.91.4040, HTSUS, which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the 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, 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