CLA-2-44:OT:RR:NC:N4:434
Terry Choi
Silver Timing Ltd.
8/F Pioneer Place
33 Hoi Yuen Rd.
Kwun Tong, Hong Kong
CHINA
RE: The tariff classification of wooden décor from China
Dear Mr. Choi:
In your letter, dated May 27, 2021, you requested a tariff classification ruling. Photos and a product description were provided for our review.
The “Valentine Tabletop Décor” is a small decorative item die-cut from medium density fiberboard (MDF). A rainbow creates the curved top of the piece, while along the flat bottom are white clouds represented by pom poms spaced at intervals. The words “Love You” held by an elfin-faced troll doll figure appear in the middle. The outline of the figure’s hair is also part of the MDF silhouette jutting from above the rainbow at the top. The décor is intended to stand on a flat surface for display.
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 various materials, but it is the wooden element that imparts the essential character. The wood represents the major visual appeal and structure of the piece.
The applicable subheading for the wooden sign 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