CLA-2-44:OT:RR:NC:4:434
Lisa Leven
Bill Rawls LLC
3600 El Dorado Parkway, Bldg. C, Suite 3
McKinney, TX 75070
RE: The tariff classification of wooden trays from China
Dear Ms. Leven:
In your letter, dated December 18, 2023, you requested a tariff classification ruling. Photos and a description of the items were submitted for our review.
The items under consideration are two nesting wooden trays, made of medium density fiberboard (MDF), each with an iron scrolled handle that is attached at each corner and arches up to meet in the middle with a decorative finial. The smaller tray measures approximately 7.83” X 5.7” and stands 9.64” high, including the metal handle. The larger tray measures approximately 9.64” x 7.83” and stands 12” high, including the metal handle. The wooden trays are 1 1/8” deep.
You proposed classification for the “set of 2 Autumn harvest square wood trays with metal scroll” in subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. However, according to the Explanatory Note (EN) for heading 8306, goods that have a utility are classified as that article (not as a decorative article of 8306), unless its usefulness is clearly subordinate to its ornamental character. In this case, the Autumn harvest trays have a utilitarian function: to hold and store items. The MDF wood trays are plain and not decorative, the attached metal scroll handle is also not overly decorative and serves as a handle to carry the trays. Therefore, it is our opinion that the overall usefulness of the trays is not subordinate to their ornamental aspects and classification is precluded from heading 8306.
The essential character of the composite articles is imparted by their wooden tray portion, as it is the wooden tray portion that is the primary functional component that serves to hold objects.
The applicable subheading for the trays will be 4420.90.8000, HTSUS, which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood, statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other.” 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4420.90.8000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4420.90.8000, 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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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