CLA-2-44:OT:RR:NC:N4:434
Aimee Wang
Century World Wide (HK) Ltd.
No. 42, Longjiang Village
Dalingshan Town
Dongguan 523820
CHINA
RE: The tariff classification of strung wooden bead decorations from China
Dear Ms. Wang:
In your letter, dated May 3, 2022, you requested a tariff classification ruling. A sample, photos, and a product description were provided for our review.
Item Z13-NS014, “beads strand with tassel,” consists of 37 multicolored wooden (AcerLinn/Aceracea) beads strung on a jute rope with a jute tassel at each end.
Item Z13-NS013A-C is similar to the first item, differing only in length. It consists of 59 total beads and measures 21.5” in length.
You state that the beads are for “everyday decorative” purposes. They are not intended or marketed as Christmas tree decorations. They will be sold at Dollar General Stores as part of their 2023 Home Décor Early Spring Season, and the hang tags read, “This decoration is for indoor use only.” You suggest the beads will be used to decorate table surfaces or on the wall within the home.
You propose classification in subheading 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), as statuettes and other ornaments, of wood. We agree.
The applicable subheading for the strands of beads will be 4420.19.0000, HTSUS, which provides for statuettes and other ornaments, of wood, other than tropical 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 https://hts.usitc.gov/current.
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