The tariff classification of yard sign decorations from China.

N340897 July 2, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 4911.91.4040; 9903.88.15 Ms. Kim Benedetto Seasons USA Inc. 2041 Genesee Street Utica, NY 13501 RE:    The tariff classification of yard sign decorations from China. Dear Ms. Benedetto:In your letter dated June 24, 2024, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of five, printed yard sign decorations. Each style is identified below. Small iron stakes are included with each item for anchoring each item to the ground. The first yard sign decoration is style number OEM21-0716, which measures approximately 13.5" wide by 18" high and is shaped to resemble a rounded-top tombstone. On its face is a UV printed color design of the Disney characters Donald Duck dressed as a mummy and Goofy dressed as Frankenstein, with a haunted house, a flying bat, and a spider web, featuring the words “Beware of Halloween Fun!” The second yard sign decoration, style number OEM21-0717, measures approximately 13.5" wide by 18" high and is shaped to resemble a rounded-top tombstone. On its face is a UV printed color design of a circular pattern of eight various facial expressions of the skeletal character Jack Skellington from the movie “The Nightmare Before Christmas,” with a screenshot of Jack Skellington and Sally from movie in the center featuring the words “Forever & Always.” The third yard sign decoration, style number OEM21-0718, measures approximately 14.5" wide by 24" high and is shaped to resemble a spooky gate with skulls on the iron pickets. On its face is a UV printed color design of a large yellow moon in the background with an image of Jack Skellington and Sally from the movie “The Nightmare Before Christmas,” wishing that every day was Halloween while standing on the hill with jack-o’-lanterns in the distance. The fourth yard sign decoration, style number OEM21-0719, measures approximately 13.5" wide by 18" high and is shaped to resemble a rounded-top tombstone. On its face is a UV printed color design of the Disney character Ursula, the villainous sea creature featuring  the words “Make ‘Em Squirm!” The last yard sign decoration, style number OEM21-0720, measures approximately 13.5" wide by 18" high, and is shaped to resemble a rounded-top tombstone. On its face is a UV printed color design of the Disney characters Mickey Mouse dressed as a vampire and holding a jack-o’-lantern, Minnie Mouse dressed as a witch, Donald Duck dressed in a devil costume and holding a jack-o’-lantern, Goofy dressed in a skeleton costume and holding a jack-o’-lantern, and Pluto with a jack-o’-lantern in his mouth. The characters are standing around a tombstone with the words “Trick or Treat” written on it. The applicable subheading for yard sign decorations style number OEM21-0716, style number OEM21-0717, style number OEM21-0718, and style number OEM21-0720, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. The applicable subheading for yard sign decoration style number OEM21-0719, will be 4911.91.4040, HTSUS, which provides for “Other printed matter… Pictures, designs and photographs:  Other:  Other:  Other” The rate of duty will be Free. 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. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division