CLA-2-44:OT:RR:NC:N4:434
Cheryl Barnes
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of wooden snowflakes from China
Dear Ms. Barnes:
In your letter, dated February 21, 2022, you requested a tariff classification ruling. Photos and product descriptions were provided for our review.
Item numbers 32157001 and 32285501 are tabletop decorations cut in the shape of snowflakes from medium density fiberboard (MDF). The snowflakes measure approximately 4.72” in diameter and consist of a smaller snowflake attached to the face of a larger one by means of glue and nails, creating a more three-dimensional effect. Both are painted in appropriate snowflake colors. They are intended to sit atop a table, shelf, or other flat surface.
You propose classification in subheading 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the snowflakes will be 4420.19.0000, HTSUS, which provides for statuettes and other ornaments, of wood, other than tropical wood. The rate of duty will be 3.2 percent ad valorem.
Additionally, you ask whether the classification would remain the same if the snowflakes lacked the smaller one attached to the front and/or if the snowflake had a hanger on the back. Yes, in any of these combinations, the MDF snowflakes would still be classifiable in 4420.19.0000, HTSUS.
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