CLA-2-44:OT:RR:NC:N4:434
Ms. Linda Gutierrez
RAZ Imports, Inc.
1020 Eden Road
Arlington, TX 76001
RE: The tariff classification of mirror-backed wood wall decor from China
Dear Ms. Gutierrez:
In your letter dated December 20, 2018, you requested a tariff classification ruling on three items of wall décor. In lieu of samples, product descriptions and photos were provided for our review.
Item 1, the “Mirrored Wood Panel,” consists of two framed decorative mirrored panels, which, when hung side-by-side, form a rounded arch shape. Each panel measures approximately 14.5” x 34.5”. Along with the sturdy wooden frame, the panels also feature detailed wooden scrolls and leaves covering much of the face of the mirrored backing.
Item 2, the “Arched Wood Mirror,” is a mirror-backed panel. The pointed arch-shaped panel is framed with wood, and wooden decorative elements form designs across much of the face of the mirrored backing. The panel measures approximately 20” x 28” and is intended to use as wall décor.
Item 3, the “Wood Scroll Mirror,” is a round, mirror-backed piece of wall décor. It measures approximately 27” in diameter. It is framed with wood and also has wooden decorative elements forming designs across much of the face of the mirrored backing.
You propose classification under either heading 4420 or 7013, Harmonized Tariff Schedule of the United States (HTSUS), which provide for ornamental objects of wood or other glassware respectively.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The mirror-backed wood wall décor items are composite articles comprised of both wood and glass. We find that the essential character of the wall decor is imparted by the wooden elements rather than the mirrored backing. The wooden ornamentations provide a strong decorative appeal and constitute more than merely a frame for the mirror. In fact, visually, the mirror tends to recede, while the wooden elements come to the forefront. The pieces also are impractical for use as mirrors in terms of checking one’s appearance, applying makeup etc. Further, in terms of weight and value, you state that the glass and wood portions each make up 50 percent.
The applicable subheading for the mirrored wood wall decor will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of 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