CLA-2-44:OT:RR:NC:4:434
Pamela Reed
Pandora Jewelry
250 W. Pratt Street
Baltimore, MD 21201
RE: The tariff classification of jewelry displays from China
Dear Ms. Reed:
In your letter, dated January 7, 2025, you requested a tariff classification ruling on jewelry displays. Photos and descriptions of the items were submitted for our review in lieu of samples.
The items under consideration are jewelry display platforms imported for use in jewelry store display cases. Item 1, P01 435 EVK 2.0, is a rectangular board made of medium density fiberboard (MDF) covered with veneer, measuring 865 mm x 259 mm x 12 mm with two parallel grooves running the length along one edge. The underside is covered with felt. Item 2, P01 436 EVK 2.0, is a set of two half-ovals made of MDF, covered with veneer, with felt on their undersides, and one rectangular MDF board, covered with veneer, with felt on the underside. The half-ovals measure approximately 400 mm x 460 mm at their widest points and are 20 mm high, while the rectangular board measures 980 mm x 460 mm x 12 mm.
The applicable subheading for the jewelry display platforms will be 4420.90.8000, Harmonized Tariff Schedule of the United States, (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 column one, general 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 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