CLA-2-44:OT:RR:NC:N4:434
Ivy Yang
Bansco Enterprise, Ltd.
Room 1308 Diya Tower, Jindi Bldg.
Zhongshanyi Rd.
Guangzhou City, 510000
CHINA
RE: The tariff classification of a decorative wooden arch from China
Dear Ms. Yang:
In your letter, dated October 31, 2022, you requested a tariff classification ruling. In lieu of samples, photos and product descriptions were provided for our review.
The item under consideration, SKU number NCIHW23, the “Wood Skeleton Arch,” is a decorative item made from medium density fiberboard (MDF). The peaked arch resembles a window frame with the inside cut out to look like the ribs, spine, and pelvis of a skeleton. It measures approximately 23.22 inches high by 13.1 inches wide and 0.78 inches deep. A metal sawtooth hanger is attached to the back for hanging. You show versions in both black and white.
MDF is considered wood for the purposes of chapter 44, headings 4414 to 4421, Harmonized Tariff Schedule of the United States (HTSUS). See Chapter 44, Note 3.
The applicable subheading for the MDF arch 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