CLA-2-44:OT:RR:E:NC:2:230
Ms. Leah D. Cantero
Williams-Sonoma Inc.
151 Union St., 7th Floor
San Francisco, CA 94111
RE: The tariff classification of terraced wall art from Vietnam
Dear Ms. Cantero:
In your letter dated September 3, 2008 you requested a tariff classification ruling.
The ruling was requested on the “West Elm Terraced Art” wall decorations. Photographs and descriptions of three wall decorations were submitted. SKU # 7157530, the Terraced Wall Art Large Circle, is 16” in diameter. SKU # 7157555, the Terraced Wall Art Small Circle, is 10” in diameter. SKU # 7157563, the Terraced Wall Art Small Square, is 10” in width.
The decorations consist of circular or square wood platform pieces in consecutively smaller sizes glued on top of each other in a step-terraced formation. A small glass mirror is inserted in the center of each decoration. The circular decorations have 3 ¼” diameter mirrors, and the square decoration has a 3 ¼” wide square mirror. The wood pieces appear to be primed or painted.
The terraced wall art decorations are composite goods composed of wood and glass. The essential character of the wall decorations is imparted by the wood because the wood comprises the bulk of the articles and provides the primary feature, the terraced aspect.
The applicable subheading for the “West Elm Terraced Art” wall decorations, described above, will be 4420.10.0000, Harmonized Tariff Schedule of the United States (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 http://www.usitc.gov/tata/hts/.
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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division