CLA-2-44:OT:RR:NC:N4:234
Ms. Elizabeth Kessens
Customs Senior Analyst
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of Décor Beach Wood from China
Dear Ms. Kessens:
In your letter dated November 23, 2015, you requested a tariff classification ruling.
SKU # DG2016-5 is described as “Décor Beach Wood.” The sample is a bag of assorted non-structural pieces of wood designed for decorative use in the home. The different types of wood used in this assortment are schima superba, Guangdong pine, and evergreen chinkapin. The wood is chopped into small pieces by hand. Each piece measures approximately 2 1/8 centimeters by 7 ¾ centimeters.
The applicable subheading for the Décor Beach Wood will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: 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 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 Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division