CLA-2-44:OT:RR:NC:N4:434
Ms. Starry Lee
Ningbo Goldentime Import and Export Co., Ltd.
No. 168, LinYu North Rd., Zhenhai
Ningbo 315207
CHINA
RE: The tariff classification of wooden letters and a blank wooden sign from China
Dear Ms. Lee:
In your letter, dated February 9, 2022, you requested a tariff classification ruling. Product information and photos were submitted for our review.
Item number 32061901, the “personalized garden markers,” are a set of 60 small wooden characters (57 letters and 3 symbols). Each appears to be die cut and comes in various sizes, measuring from approximately 30 mm to 38 mm by 25 mm to 33 mm. They are unfinished pine or birch plywood. The retail bag suggests that the customer adhere the letters to a wooden paint stirrer to spell words corresponding to a plant in their herb garden, such as “Basil.” The garden marker can then be painted or otherwise decorated and inserted into the plant’s pot for identification purposes.
Item number 32063901, the “Pallet Sign” is a blank wooden sign or plaque measuring 12” x 5.5” with a rope attached to the top for hanging on a door or wall. It is made of pine wood with a visible wood grain finish. The retail label on the front suggests that the customer, “paint, decorate, create.” A sample of a finished plaque photographed on the packaging, as a suggested idea for consumers, shows the plaque with the words “My Heart is Wherever You Are” painted on its face.
In your request, you suggest classification under subheading 4420, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Statuettes and other ornaments, of wood.” We disagree. In their imported state, the blank signs are not yet decorative or ornamental, and the wooden letters serve a functional purpose above any decorative purpose. Further, the Explanatory Notes (ENs) to the HTSUS, which constitute the official interpretation of the tariff at the international level, specifically include wooden letters in a different 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 NY 881836, R04698, N003261, N020861, N317322, and N317326 that classify wooden letters in heading 4421, HTSUS and ruling N318446, which addresses blank signs for crafting purposes.
Therefore, the applicable subheading for the wooden letters and blank sign will be 4421.99.9880, 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 4421.99.9880, 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, as well as subheading 4421.99.9880, 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