CLA-2-44:OT:RR:NC:N4:434
Carol Chen
Bansco Enterprise Ltd.
1308 Diya Tower, Jindi Bldg.
Zhongshanyi Road
Guangzhou 510000
CHINA
RE: The tariff classification of window frame with wreath decor from China
Dear Ms. Chen:
In your letter, dated March 14, 2023, you requested a tariff classification ruling. Photos and product descriptions were provided for our review.
The item under consideration is SKU# BCSHX-0314, “Spring Wooden Wall Plaque.” It is a decorative item made to resemble an arched window frame with multiple open panes, made of medium density fiberboard (MDF), with a wreath of artificial foliage attached to the front. It measures approximately 23.23” tall by 13.19 inches wide and 1.18 inches thick. The wreath is constructed of plastic leaves and clumps of small, white, plastic berries attached to a base of natural vines.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (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 “Spring Wooden Wall Plaque” is a composite article. The essential character of the article is imparted by the MDF frame. The MDF significantly predominates by both weight and value over the wreath, per your submitted figures. We also find that the MDF frame contributes meaningfully to the visual appeal of the item; the window frame is decorative in its own right, and the wreath obscures less than half of the surface area of the frame.
The applicable subheading for the frame with wreath 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.
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