The tariff classification of a decorative wood screen fromthe Philippines
Issued December 7, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4421.90.4000
Headings: 4421
Product description
The tariff classification of a decorative wood screen fromthe Philippines
CBP rationale
The applicable subheading for the decorative wood screen will be 4421.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wood blinds, shutters, screens and shades, all the foregoing with or without their hardware, other.
Full text
NY 857911 December 7, 1990 CLA-2-44:S:N:N1:230 857911 CATEGORY: Classification TARIFF NO.: 4421.90.4000 Ms. Corinne Darnell The Hipage Company, Inc. P. O. Box 19143 Charlotte, NC 28219 RE: The tariff classification of a decorative wood screen from the Philippines Dear Ms. Darnell: In your letter dated October 31, 1990, which was received in the office of the District Director of Customs at Wilmington, North Carolina on November 13, 1990, you requested a tariff classification ruling. The request was made on behalf of your customer, Henredon Furniture Industries, Inc. The ruling was requested on a floor standing decorative screen. The screen is composed of three panels which are hinged together. Each panel measures 18 inches wide by 80 inches high. The screen is made of wood and decoratively covered with leather. Decorative screens such as this one are not classifiable as furniture, which are movable articles used mainly with a utilitarian purpose to equip dwellings, offices, vehicles and similar places. These screens are like the wood blinds, shutters, screens and shades, which are provided for elsewhere in the tariff. The function that the screens provide is one of concealing or shading or dividing an area. At the same time, they are highly decorative. The applicable subheading for the decorative wood screen will be 4421.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wood blinds, shutters, screens and shades, all the foregoing with or without their hardware, other. The rate of duty will be 8 percent ad valorem. 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
More rulings on the same tariff codes
The tariff classification of a wooden window shutter from China or Mexico.
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of wooden blinds from Mexico; Article 509
The tariff classification of a reed roll-up blind from China
The tariff classification of bamboo curtains from Vietnam
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of woven bamboo and wood shades from Mexico; Article 509
The tariff classification of wooden shutter panels imported with the frames on which they will be hung, from China.
The tariff classification of wooden shutter panels and components therefor, from China.
The tariff classification of bamboo curtains from China.
The tariff classification of wooden shutters from the United Arab Emirates
The tariff classification of wood folding screens with photo frames from Thailand
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →