CLA-2-44:OT:RR:NC:4:434
Krista Engebregtsen
Kohl’s
N56 W17000 Ridgewood Dr.
Menomonee Falls, WI 53051
RE: The tariff classification of a wall hanging from China
Dear Ms. Engebregtsen:
In your letter, dated May 24, 2024, you requested a tariff classification ruling. A photo and description of the item were submitted for our review.
The item under consideration is described as the Wood Bead Snowman Wall Decor, style number 44STXXW02. The wall hanging features pinewood beads that are threaded onto two metal rings to form a snowman shape. The snowman is wearing a metal hat and has two bells around its neck, which hang from a jute rope tied into a bow. There is also a rope attached to the top ring so that it can be hung on the wall. The wall hanging measures 17.5” in height by 9.5” in width. This article is intended for indoor decorative use.
The essential character of this composite article of wood, iron and jute is imparted by the wooden beads. It is the wooden bead component that visually creates the image of a snowman, while the iron hat, bells and jute rope merely embellish the snowman.
The applicable subheading for the Wood Bead Snowman Wall Decor, style number 44STXXW02, will be 4420.19.0000, Harmonized Tariff Schedule of the United States (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.
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 CFR 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