CLA-2-90:OT:RR:NC:N1:105
Ms. Melody Wei
GuangZhou HongYi Craft Co. Ltd
No. 86 Niu Li Ling Nan Yan, QinBu Village
GuangZhou
China
RE: The tariff classification of a wooden ruler wall decoration from China.
Dear Ms. Wei:
In your letter dated December 2, 2021, you requested a tariff classification ruling.
The item under consideration is a wooden ruler wall decoration identified as the BTS 22 Wall Leaner Measure (SKU number 31389401). The wall ruler is made primarily of medium density fiberboard (MDF) with a metal hanger affixed to the back for use in mounting to a wall. The ruler has a printed silk design with lines representing both inches and feet in resemblance to a conventional ruler. The device is designed to be hung 18 inches from the floor so that the silk printed measurements are accurate. The device measures from 18 inches up to 66 inches. The actual size of the item is 5.51 inches wide by 48 inches tall.
You state that the wooden ruler wall decoration is primarily for decorative purposes. However, we consider the wall ruler to be similar to the snapshot ruler for measuring fish in ruling N087824 (dated December 29, 2009), the wooden growth chart in ruling NY L86282 (dated July 18, 2005) and the children’s growth chart in ruling NY B89704 (dated September 25, 1997). We find that the wooden ruler wall decoration in your request provides not only a decorative quality but also functions as an accurate measuring device. Furthermore, consistent with the noted rulings, the wooden ruler wall decoration is not intended for use in the hand, which excludes consideration from heading 9017, Harmonized Tariff Schedule of the United States (HTSUS).
Therefore, the applicable subheading for the wooden ruler wall decoration (SKU number 31389401) will be 9031.80.8085, HTSUS, which provides for "Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9031.80.8085, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9031.80.8085, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issueareas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division