CLA-2-48:OT:RR:NC:N5:130
Ms. Carol Chen
Bansco Enterprise Limited
1308 Diya Tower Jindi Bldg, Zhongshanyi Rd.
Guangzhou, 510000
CHINA
RE: The tariff classification of a Christmas letter box from China
Dear Ms. Chen:
In your letter, dated February 24, 2026, you requested a binding tariff classification ruling for a Christmas
letter box. Product information and photos were submitted for our review.
The product under consideration is Item number 44441801, CMA S26 TBL MDF Santa Mlbox Décor. The
item is a box constructed of medium density fiberboard (MDF), measuring approximately 7” x 9.6” x 3”,
with a hinged lid and a mail slot beneath. The box is painted with the words “Letters to Santa” or “Send
Santa Your Letter”. The “Letters to Santa” version is painted in red, green, and white plaid, holly leaves, and
the top shaped edge with “North Pole” and a candy cane. The “Send Santa Your Letter” version is painted
with Santa’s face, a candy cane, and a postmark, and the top shaped edge with the word “Letters” and bow
shapes. The decorative aspects of the box and its material make it unsuitable for outdoor use as an actual
mailbox.
The boxes are utilitarian and are designed to hold letters to Santa. As such, they are excluded from
classification under heading 9505 based on Chapter 95 note 1(x). (See Headquarters Ruling letter H020453
dated March 27, 2008.) The boxes will be classified based on the constituent material.
The applicable subheading for Item number 44441801, CMA S26 TBL MDF Santa Mlbox Décor 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
general rate of duty will be 3.2 percent ad valorem.
The 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division