CLA-2-44:OT:RR:NC:5:130
Ms. Carla Desjardins
Mystic Wild Craft
116 Adshead Road
Nakusp, BC V0G 1R1
Canada
RE: The tariff classification and country of origin of wood burned ornaments from Canada
Dear Ms. Desjardins:
In your letter, dated November 5, 2025, you requested a binding tariff classification ruling and country of
origin ruling on wood burned ornaments. Product information and photos were submitted for our review.
The product under consideration is wood burned ornaments that are typically used for hanging on Christmas
trees. You source Canadian birch wood locally, slice it into 8cm rounds, wood burn the rounds with artistic
designs, such as hawks flying over a mountainscape, and drill a hole through which a decorative hanging
ribbon is threaded. All work is done by you in Canada.
The applicable heading for the wood burned ornaments will be 4420.19.0000, 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: Statuettes and other ornaments: Other. The general rate of duty will
be 3.2 percent ad valorem.
The United States-Mexico-Canada Agreement (USMCA) was signed by the Governments of the United
States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with
the enactment on January 29, 2020, of the USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14
(19 U.S.C. § 4511(a)). General Note (“GN”) 11 of the HTSUS implements the USMCA. GN 11(b) sets forth
the criteria for determining whether a good is an originating good for purposes of the USMCA. GN 11(b)
states:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential
tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the
tariff schedule as a “good originating in the territory of a USMCA country” only if—
the good is a good wholly obtained or produced entirely in the territory of one or more
USMCA countries;
the good is a good produced entirely in the territory of one or more USMCA countries,
exclusively from originating materials;
The ornaments are handmade in Canada from wood grown in Canada. Therefore, the ornaments are wholly
obtained in Canada. As such, they are subject to beneficiary treatment under the USMCA. Goods
classifiable in 4420.19.0000, HTSUS, are subject to duty-free treatment under the USMCA.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 4420.19.0000, HTSUS, listed above. However, articles that are entered free of duty under the
terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any
treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will
not be subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is
entered duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition
to subheading 4420.19.0000, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Canada are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.01.26, in addition to subheading 4420.19.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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.
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 Laurel Duvall at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division