The tariff classification of wall decorations (ornaments), of painted wood and textile fabric, from China.
Issued October 18, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
The merchandise in question is described as a "hand-painted butterfly sculpture wall decor set." The set consists of three pieces, each of which is an ornament crafted to resemble a large-scale (larger-than-life) butterfly. One of the pieces, which was submitted as a sample and is being returned as requested, measures roughly a foot by a foot and a half. The body, wing structure and antennae are made of thin pieces of wood (painted black) which have been cut, bent, assembled and fastened into the appropriate configuration. The wing "membranes" are provided by hand-painted cotton textile fabric stretched across the backside of the wooden structure. A photograph showing the entire set on display was also submitted, and it shows that the wings of the three butterflies differ in color, size and/or position. You indicate that the wood components constitute both the chief weight and the chief value of the set.
CBP rationale
The applicable subheading for the above-described butterfly wall decor set will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood.
Full text
NY 802598 October 18, 1994 CLA-2-44:S:N:N8:230 802598 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Louis Piropato W.A. Phelps & Co., Inc. One World Trade Center, Suite 2109 New York, N.Y. 10048 RE: The tariff classification of wall decorations (ornaments), of painted wood and textile fabric, from China. Dear Mr. Piropato: In your letter dated September 27, 1994, on behalf of Centrum Corporation, you requested a tariff classification ruling. The merchandise in question is described as a "hand-painted butterfly sculpture wall decor set." The set consists of three pieces, each of which is an ornament crafted to resemble a large-scale (larger-than-life) butterfly. One of the pieces, which was submitted as a sample and is being returned as requested, measures roughly a foot by a foot and a half. The body, wing structure and antennae are made of thin pieces of wood (painted black) which have been cut, bent, assembled and fastened into the appropriate configuration. The wing "membranes" are provided by hand-painted cotton textile fabric stretched across the backside of the wooden structure. A photograph showing the entire set on display was also submitted, and it shows that the wings of the three butterflies differ in color, size and/or position. You indicate that the wood components constitute both the chief weight and the chief value of the set. The applicable subheading for the above-described butterfly wall decor set will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 5.1%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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