CLA-2-44:OT:RR:NC:N4:434
Mr. Mathew Samuel
Excite USA
4393 Sunbelt Drive
Addison, TX 75001
RE: The tariff classification of a decorative wooden sign from China
Dear Mr. Samuel:
In your letter dated, June 12, 2019, you requested a tariff classification ruling. In lieu of samples, product descriptions and photos were provided for our review.
The product under consideration is item number 9046651, the “wooden hanging Believe sign.” The decorative sign consists of a wooden frame around a visible lattice backing and a central wood plaque. The plaque is painted with the word “Believe” below a simple scene of a rustic red barn and evergreen trees. A small spray of pine needles is mounted at the top of the frame. A rope is attached for hanging.
You propose classification in subheading 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles of Christmas due to pine needles decorating the top of the sign and the word “Believe.” However, CBP has not recognized the word “Believe” as a festive motif, and neither the pine needles nor the red barn and undecorated evergreen trees make the sign festive. It would not be aberrant to display a decoration with pine needles at times other than Christmas. Note Headquarters ruling H237646.
The applicable subheading for the decorative wooden sign will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.” The rate of duty will be 3.2 percent ad valorem.
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