CLA-2-44:OT:RR:NC:N4:434
Carol Chen
Bansco Enterprise Ltd.
1308 Diya Tower, Jindi Bldg.
Zhongshanyi Road
Guangzhou 510000
CHINA
RE: The tariff classification of a wood tray from China
Dear Ms. Chen:
In your letter, dated January 18, 2023, you requested a tariff classification ruling. Product information and photos were submitted for our review.
Item PSJJ23 PLD WD TRAY ASST (SKU# BCSJ2022469) is a tray made of medium density fiberboard (MDF) wood, measuring approximately 14” square and 1.57” high. The ends have openings designed to be used as handles. The surface is covered with paper printed with Christmas designs. Style A has a plaid border surrounding the words, “’Tis the Season to be Jolly,” below pinecones and sprigs of holly with berries. Style B features a plaid border surrounding the words, “Merry Christmas,” above sprigs of leaves, berries, and sliced citrus.
First, we consider whether the trays are classifiable as festive articles in heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS). Although the trays have Christmas themes, Chapter 95 Note 1(x) specifically excludes “Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).” Therefore, the trays are excluded from this heading.
The applicable subheading for the MDF wood trays will be 4419.90.9100, HTSUS, which provides for Tableware and kitchenware, of wood: Other: Other. 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4419.90.9100, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4419.90.9100, 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