The tariff classification of a miniature, decorative snow fence, of wood, from China.
Issued June 23, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
It is a miniature "snow fence" of a kind used as part of decorative Christmas scenes or displays. It consists of a series of vertical wooden slats, each about 1/4 inch wide by 2 inches high, strung together with wire to form a 36-inch- long rolled fence closely resembling a full-sized version. The sample is put up for retail sale on a printed paperboard "hanger card" which describes the item as a "Christmas Collectable" and as a "Christmas Ornament/Not A Toy."
CBP rationale
The applicable subheading for the miniature wooden snow fence (Stock #97814) 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 886971 June 23, 1993 CLA-2-44:S:N:N8:230 886971 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Michele I. Smith Sears Merchandise Group 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of a miniature, decorative snow fence, of wood, from China. Dear Ms. Smith: In your letter dated May 28, 1993, you requested a tariff classification ruling. A sample was submitted and is being returned as requested. It is a miniature "snow fence" of a kind used as part of decorative Christmas scenes or displays. It consists of a series of vertical wooden slats, each about 1/4 inch wide by 2 inches high, strung together with wire to form a 36-inch- long rolled fence closely resembling a full-sized version. The sample is put up for retail sale on a printed paperboard "hanger card" which describes the item as a "Christmas Collectable" and as a "Christmas Ornament/Not A Toy." The applicable subheading for the miniature wooden snow fence (Stock #97814) 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
More rulings on the same tariff codes
The tariff classification of pumpkin decorations from China
The tariff classification of a wooden angel decoration from Israel
The tariff classification of a decorative birdhouse from China
The tariff classification of a decorative hanging arch from China
The tariff classification of wooden tabletop signs from China
The tariff classification of a flower décor with clip from China
The tariff classification of wooden décor from China
The tariff classification of wooden decor from China
The tariff classification of a decorative wooden sign from China
The tariff classification of wooden nutcrackers from China.
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 →