CLA-2-44:OT:RR:NC:2:230
Mr. Dennis Morse
BDP International
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of decorative wooden acorns from China
Dear Mr. Morse:
In your letter dated March 19, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution.
The ruling was requested on decorative wooden acorns. Several representative samples were submitted for our review and will be returned to you as requested. The product is composed of a wooden bead base with an actual acorn cap glued to the top. The acorn measures approximately 30 mm (h) x 60mm in diameter. The product will be packaged in a mesh bag for retail sale and will be used for harvest decorations.
The applicable subheading for the decorative wooden acorns 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 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division