CLA-2-44:OT:RR:NC:2:230
Mr. Mathew Samuel
Michaels Stores Procurement Company
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of plywood tag from China
Dear Mr. Samuel:
In your letter dated October 21, 2013 you requested a tariff classification ruling.
The ruling was requested on a decorative plywood tag. A representative sample was submitted for our review.
The plywood tag, identified as “Item# 10314469”, measures approximately 2 ¾” wide x 3 ½” in length x 3mm in thickness. The wooden tag is a decorative item with a shaped profile. The plywood tag consists of three pinewood layers laminated together. The product is unfinished. In your letter you state that the tag will be used as a decorative item for crafting purposes.
The applicable subheading for the plywood tag will be 4420.10.0000, 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. 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 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division