CLA-2-44:OT:RR:NC:4:434
Jennifer Taylor
WLED Ltd.
Mildenhall, Suffolk IP28 7DE
United Kingdom
RE: The tariff classification of a record jacket stand from the United Kingdom
Dear Ms. Taylor:
In your letter, dated May 30, 2024, you requested a tariff classification ruling. Photos, videos, and a description of the product were submitted for our review.
The item under consideration, the “Now Playing Vinyl Record Stand,” is a wooden stand designed to hold and display the jacket of a vinyl record album while the record is being played on a separate turntable. The holder measures approximately 39 cm long by 8 cm deep by 13.5 cm high and resembles an oblong wooden box with a slot along the top into which is inserted the album jacket. A strip of wood along the back helps to support the jacket in an upright position for display. The front features the words “NOW PLAYING” in cut-out letters that are backlit by LED lights inside the box. The battery-operated lights can be set to flash, strobe, cycle, or fade and can be operated by the accompanying remote control. The display stand can be set on a flat surface, such as a table, or be mounted to a wall using the keyhole hangers on its back.
You proposed classification for the record jacket stand in subheading 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other” (“wooden articles of furniture not falling within chapter 94.”) We agree.
The applicable subheading for the record jacket stand 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.
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