CLA-2-44:OT:RR:NC:N4:434
Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of Wood and wool wall hooks from Sweden
Dear Ms. Davidson:
In your letter, dated January 27, 2020, you requested a tariff classification ruling. A sample and product specifications were provided for our review.
The product submitted for consideration is the “Wood and Wool Hook,” Item #10069358. The hooks are used to hang hats, shirts, jackets and the like. They are essentially shaped wooden pegs topped with a rounded mound of wool, like a little pin cushion. The pegs are designed to mount to a wall and each comes with a screw and plastic drywall anchor. Once mounted, the pegs stand out approximately 3.5” from the face of the wall. The colorful mound of wool on the end acts as a decorative accent, which you state can also be used with pushpins to tack up notes. Pushpins are not included.
The wooden wall pegs are made from wood, wool, steel and plastic, materials that are prima facie classifiable in different headings of the Harmonized Tariff Schedule of the United States (HTSUS). Therefore, the wall hooks are composite goods within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item 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 goods. In this case, the wood imparts their essential character. The wood predominates by weight and provides the structure and stability of the articles, allowing them to function for their primary intended use, to hang things. The wool is primarily decorative and may play a merely fugitive role if used to pin notes.
The applicable subheading for the wall hooks will be 4420.90.8000, 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: Other: Other. 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 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