CLA-2-44:OT:RR:NC:N4:434
Carol Chen
Bansco Enterprise Ltd.
Room 1607 Diya Tower
Jindi Bldg., Zhongshanyi Rd.
Guangzhou, China 510000
CHINA
RE: The tariff classification of pumpkin decorations from China
Dear Ms. Chen:
In your letter, dated November 18, 2021, you requested a tariff classification ruling. Photos and a product description were provided for our review.
Item number HVST22 PMPK corresponds to three styles of decorative wood and fabric pumpkins designed to stand on a shelf, table, or other flat surface. Each pumpkin measures approximately 9 inches wide and 10 inches high. They differ only in details, such as fabric print. The shape of the pumpkin, including stem, is cut from 1” thick pieces of medium density fiberboard (MDF). On the face of each plaque, MDF strips trace the pumpkin outline and form vertical lines on the pumpkin while colorful polyester fabric backed by polystyrene show between the MDF pieces and puff out to create a quilted effect. Polyester leaves and a burlap bow are attached at the stem along with a small tag reading “blessed” attached by three wooden beads. An MDF kickstand is attached to the back.
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.
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 pumpkin decoration is a composite good made up of wood, fabrics, and polystyrene. It is the wooden elements that impart the essential character. The wood provides the item’s shape, structure, and part of the visual appeal. Per your submitted figures, the wooden elements also predominate substantially by weight and value over the other components.
Therefore, the applicable subheading for the pumpkin decorations 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