CLA-2-46:OT:RR:NC:N4:234
Mr. Ruby Chan
William-Sonoma, Inc.
151 Union Street
San Francisco, CA 94111
RE: The tariff classification of Easter Village Houses from China.
Dear Mr. Chan:
In your letter dated September 16, 2014, you requested a tariff classification ruling on behalf of Pottery Barn. Three representative samples were submitted for our examination.
The samples are as follows:
The first item is identified as the Small House (SKU# 5208046). This is an ornament house which has a body and base made of cardboard. The house measures 21 cm x 21 cm x 21 cm. The roof is covered with reed seed head. The body of the house is covered with sawdust. The doors and windows are made of wood and trimmed with twig. The chimney is covered with soil. The steps are made of wood pieces. The faux grass is made of moss. The wood steps, moss and stones are glued onto the cardboard base to form the front yard of the house. Coarse sand is glued onto the cardboard base around the house.
The second item is identified as the Medium House (SKU#5208038). It is an ornament house
which has a body and base made of cardboard. The house measures 21.5 cm x 17.5 cm
x 21 cm. The roof is covered with wood and pinecone scales. The body of the house and
chimney are covered with banana leaves. The doors and windows are made of wood. The
steps are made of wood pieces and no bark. The faux grass is made of moss. The wood
steps, moss, stones and coarse sand are glued onto the cardboard to form the front yard of
the house.
The third item is identified as the Large House (SKU#5208020). It is an ornament house which has a body and base made of cardboard. The house measures 25.5 cm x 20 cm x 23 cm. The roof is covered with wood and pinecone scales. The body of the house and chimney are covered with banana leaves. The doors and windows are made of wood. The steps are made of wood pieces and no bark. The faux grass is made of moss. The wood steps, moss and stones are glued on the cardboard to form the front yard of the house. Coarse sand is glued around the house.
The applicable subheading for the Small House will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood.” The rate of duty will be 3.2% ad valorem.
The applicable subheading for the Large and Medium House will be 4602.19.1800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for basketwork, wickerwork and other articles, made from plaiting materials: other baskets and bags, whether or not lined, of other vegetable materials, other (than wickerwork). The rate of duty will be 4.5 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 Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division