CLA-2-44:OT:RR:NC:N5:130
Ms. Chantal Fortin
Groupe Cabico
677 Rue Akhurst
Coaticook, QC J1A 0B4
Canada
RE: The tariff classification of range hood covers from Canada
Dear Ms. Fortin:
In your letter, dated January 12, 2026, you requested a binding tariff classification ruling range hood covers.
The request was returned to you for additional information, which was received by this office on February
25, 2026. Product information and diagrams were submitted for our review.
The products under consideration are non-functional range hood covers. They are custom made and may
vary in size and materials. You state that they are constructed of “standard wood species (except exotic
woods)”, medium density fiberboard (MDF), particle board, and melamine. The range hood covers merely
obscure a range hood or fan. They may have the appearance of cabinetry but are not functional cabinets.
Styles W2RH through W17RH (ordered numerically) range from structurally simple (for example, with three
flat sides) to complex (for example, with moldings, ledges, and faux cabinet doors). You state that the range
hood covers are generally secured to the ceiling.
You suggest in your letter that the range hood covers are classifiable under subheading 4420.19.0000,
Harmonized Tariff Schedule of the United States (HTSUS) which provides for statuettes and ornaments of
wood. We disagree. While the range hood covers have a decorative aspect to them, they are not
“ornaments” as intended by heading 4420. They provide continuity to cabinetry, while not being functionally
cabinetry. The covers, however, do not meet the definitions of furniture or builders’ joinery. Note 3 to
Chapter 44, HTSUS, indicates that “Headings 4414 to 4421 apply to articles of the respective descriptions of
particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles
of wood.” Therefore, the fact that the range hood covers are constructed of MDF and particle board does not
exclude them from Chapter 44. They are classifiable as other articles.
The applicable subheading for the non-functional range hood covers will be 4421.99.9880, HTSUS, which
provides for Other articles of wood: Other: Other: Other: Other: Other. The general rate of duty will be 3.3
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