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 August 13, 2024, you requested a tariff classification ruling. Photos and a description of the item were submitted for our review.
The item under consideration is described as a tabletop decoration for Valentine’s Day, CVS item number 445337. It consists of a heart-shaped piece of acrylic affixed to a square medium density fiberboard (MDF) backing using three steel screws. The front of the MDF base is pink with an all-over print of white hearts, and the iridescent acrylic heart has the words “In My Love Era” printed on it. The acrylic heart protrudes from the MDF backing, creating a 3-dimensional effect. The decoration measures 5 inches in height by 5 inches in width by 1.9 inches in depth, and is intended for indoor decorative use.
This office notes that the printing on the acrylic heart merely further embellishes the tabletop decoration, and is not the “essential nature and use” of the item, as required by the Explanatory Notes of Chapter 49 to be a printed article.
This tabletop decoration is a composite article made predominately of wood and plastic. 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 articles 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.
While the decorative MDF backing predominates by weight and value over the acrylic heart, we cannot discount the visual impact of the heart. As such, we hold the opinion that both the MDF and the acrylic heart
merit equal consideration, and the MDF backing would come last in tariff, General Rule of Interpretation (GRI) 3(c) noted.
The applicable subheading for the tabletop decoration, CVS item number 445337, 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.
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