CLA-2-44:OT:RR:NC:N4:434
Carol Chen
Bansco Enterprise Ltd.
Room 1607 Diya Tower
Jindi Bldg., Zhong Shan Yi Rd.
Guangzhou, China 510000
CHINA
RE: The tariff classification of a flower décor with clip from China
Dear Ms. Chen:
In your letter, dated May 25, 2021, you requested a tariff classification ruling. Photos and a product description were provided for our review.
Item# BCLF80566L, the “Tabletop Flower Clip,” is made of medium density fiberboard (MDF), which has been die-cut into the shape of a flower, including the blossom, stem, and leaves. The face of each flower is silk screened with color. Attached to the back is a small metal clip designed to hold a note or photo. The flowers are approximately 6.5” high, 4” wide and 1” thick. They are flat on the bottom for standing on a table, shelf, or similar surface.
Note 3 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS), states, “Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.” Therefore, we shall consider the MDF to be wood for purposes of classification here.
The item is a composite good made up of the wooden décor and the metal clip, but it is the wooden element that imparts the essential character. The extensive decorative aspect of the MDF flower exceeds the functional aspect of the clip. The wood represents the major visual appeal and structure of the piece and also acts as the base for the clip.
The applicable subheading for the flower clip 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