CLA-2-44:OT:RR:NC:N4:234
Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 S. 26th Street, #200
Philadelphia, PA 19112
RE: The tariff classification of decorative cubes from China.
Dear Mr. Stinson:
In your letter dated May 11, 2016 you requested a tariff classification ruling on decorative cubes. Samples were submitted for our review and will be returned to you, as requested.
Item number 9039406 is described as “LED Lighted Box.” The item is a set of three painted wooden cubes. Each cube features a battery operated LED light inside. The lights serve only to illuminate the articles and do not provide any appreciable light to the surrounding area. The smallest cube measures approximately 27/8 inches on each side. The word “LOVE” is cut through each side of the cube and a heart is cut through the top face. The medium cube measures approximately 3½ inches on each side. Hearts are cut through all sides of the cube. The largest cube measures approximately 4¾ inches on each side. The word “HOME” is cut through each side of this cube and a heart is cut through the top.
The applicable subheading for Item number 9039406, LED Lighted Word Box, 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 ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood. The rate of duty will be 3.2% 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 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division