CLA-2-44:OT:RR:NC:4:434
Alexander Kopp
CVS Pharmacy Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a wooden décor item from China
Dear Mr. Kopp:
In your letter, dated July 9, 2024, you requested a tariff classification ruling. Photos and a description of the item were submitted for our review.
CVS item# 247153 is a tabletop decoration consisting of a wooden (MDF) star, measuring approximately 6” high and 1.2” deep, that stands vertically on its own. The inside of the star is hollow, with pieces of clear plastic enclosing the front and back to create a compartment inside. Small iron jingle bells are visible inside and fill the bottommost portion of the star. On the front of the plastic is printed “Let it Snow.” The MDF predominates by weight, value, and visual impact, and so imparts the essential character of this composite good, General Rule of Interpretation 3(b) noted.
The applicable subheading for the wooden décor will be 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Statuettes and other ornaments (of wood): 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