CLA-2-44:OT:RR:NC:N4:234
Teresa Petz
International Assistant Manager
Hobby Lobby International
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of wooden home décor items from China.
Dear Ms. Petz:
In your letter dated January 5, 2016, you requested a tariff classification ruling. Photos were provided.
Item number 463919 is described as the “Paris Box with Knob.” The item is a small square box with a lid, coated with paper, and painted to resemble a post card from Paris. An acrylic knob is attached to the top of the lid. The sides of the box also have a Paris post card print. The box measures 4 inches wide by 4 inches deep by 4.25 inches tall, and is composed of 90% painted Medium-density Fibreboard (MDF), 7% acrylic (knob) and 3% paper.
Item number 1002534 is described as “Chalk Board Box Assortment.” The assortment consists of two small chests decorated on their surfaces with the word, Love or Dream, and also have images of butterflies, fish and stars on their surfaces. The box measures 9 inches wide by 9 inches deep by 9 inches tall for the larger box and 7.5 inches wide by 7.5 inches deep by 7.5 inches tall for the smaller box. The box is composed of 92% thin Medium-density Fibreboard (MDF), 7.9% iron and 1% paper.
Item number 647982 is described as “Rectangle Box with Brass Clasp.” The item is a small wooden rectangular shaped box, which has a lid that opens and a brass clasp for closure. The box measures 13.58 inches wide by 4.13 inches deep by 3.74 inches tall, and is composed of 85% pine, 10% plywood and 5% metal (clasp and hinge).
Item number 648196 is described as the “Rectangle Box with Glass Front.” The item is an unfinished wood display cabinet/box, also known as a “shadowbox,” and has varying-sized compartments. The item has a glass panel wood framed door. The box measures 11.81 inches tall by 2.05 inches deep by 7.87 inches wide, and is composed of 47% pine, 10% paulownia, 5% plywood, 25% glass and 3% metal (hardware). This item was confirmed, not to have supports for mounting to the wall.
Item number 128215 is described as the “Miniature Chest of Drawers.” The item is a small chest of four drawers with a metal handle on each drawer. The item measures 7.87 inches wide by 5.31 inches deep by 11.02 inches tall, and is composed of 60% pine, 30% plywood and 5% metal hardware.
The applicable subheading for item numbers 463919, 1002534, 647982, 648196 and 128215 will be 4420.90.4500, 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: Other: Jewelry boxes, silverware chests, cigar and cigarette cases and similar boxes, cases and chests, all the foregoing of wood: Other: Not lined with textile fabrics.” The rate of duty will be 4.3% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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 Neil Levy at [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division