The tariff classification of a printed wall hanging from China

N362695
July 29, 2026
CLA-2-49:OT:RR:NC:N4:434
CATEGORY: Classification
TARIFF NO.: 4911.91.4040
Rebecca Mitchell Skinnydip London, Academic House, 24 - 28 Oval Road, London, NW1 7DJ United Kingdom RE: The tariff classification of a printed wall hanging from China Dear Ms. Mitchell: In your letter dated June 29, 2026, you requested a tariff classification ruling on a printed wall hanging. Product information and a sample were submitted for our review. The product under consideration is item# DS0048005, the “3D Glitter Diamond Painting Kit.” The kit comprises a medium-density fiberboard (MDF) frame featuring an image of a cat wearing a jester-style collar embellished with green glitter, along with the word “meow” set against a background of burgundy and blue stripes. The image is UV printed on MDF board. Also included with the kit are eight pouches with plastic “diamonds,” each labeled with a number corresponding to the numbered dots printed on the cat and the word “meow,” one stylus tool, one plastic tray, and a 2-centimeter square piece of wax. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3(b) that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The printed image, plastic diamonds, wax and stylus tool are classifiable in different headings of the HTSUS. The kit is put up together for retail sale and is intended for the consumer to embellish the printed picture of

the cat and the word “meow” with plastic diamonds. Therefore, the “3D Glitter Diamond Painting Kit” is considered “goods put up in sets for retail sale,” and the printed picture impart the essential character of the set. The applicable subheading for the item# DS0048005, the “3D Glitter Diamond Painting Kit,” will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other. The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 and Border Protection Regulations (19 CFR 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, please contact National Import Specialist Susana Li at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division