CLA-2-44:OT:RR:NC:N4:434
Ms. Tosca Derrick
Michaels
3939 W. John Carpenter Frwy
Irving, TX 75063
RE: The tariff classification of wooden letters from China
Dear Ms. Derrick:
In your letter, dated February 2, 2021, you requested a tariff classification ruling. Product information and photos were submitted for our review.
The item under consideration is a solitary letter “C” made of medium density fiberboard (MDF) and iron. You state that it is made for decorative purposes. The letter measures approximately 10” x 10” and is flattened on the bottom to be free-standing. The wooden MDF portion forms the shape of the letter and is hollow on the inside. The iron portion makes up a lattice within the hollowed out wooden “C.” Per your provided breakdown, the letter is 90% MDF and 10% iron.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be 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 Letter “C” is a composite article of wood (MDF) and iron. The essential character is imparted by the wood, which predominates by weight and by the role it plays in creating the basic shape of the letter, as well as part of the visual interest.
In your request, you suggest classification is appropriate under subheading 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.” However, the Explanatory Notes (ENs) to the HTSUS, which constitute the official interpretation of the tariff at the international level, specifically address wooden letters in another heading.
The ENs to heading 4421, “Other articles of wood,” read, “This heading includes: …
(3) Theatrical scenery, joiners’ benches… letters,…”
See also existing New York rulings 881836, R04698, N003261 and N020861 that classify similar wooden letters in heading 4421, HTSUS.
Therefore, the applicable subheading for the wood and iron letters will be 4421.99.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.99.9780, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4421.99.9780, 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