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The tariff classification of a wall sign, of twigs and bark, from the Philippines.
Issued February 22, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A80059 (February 22, 1996)
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
It consists of a 9 1/2" x 2 3/4" sheet of coconut bark upon which have been affixed numerous pieces of split, notched twigs, arranged to spell out the words, "LET IT SNOW." The sign is framed by four thicker twigs. Red yarn of unidentified fibers serves to hold the frame together, to tie the sheet of bark within it, and to form a hanger allowing the article to be mounted on a wall for display.
CBP rationale
The applicable subheading for the above-described "Let It Snow" wall sign 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 A80059 February 22, 1996 CLA-2-44:RR:NC:GI:230 A80059 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Sandi Amundson Midwest of Cannon Falls P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of a wall sign, of twigs and bark, from the Philippines. Dear Ms. Amundson: In your letter dated January 31, 1996 you requested a tariff classification ruling. A sample of a decorative wall sign (item #17764-8) was submitted and will be retained for reference. It consists of a 9 1/2" x 2 3/4" sheet of coconut bark upon which have been affixed numerous pieces of split, notched twigs, arranged to spell out the words, "LET IT SNOW." The sign is framed by four thicker twigs. Red yarn of unidentified fibers serves to hold the frame together, to tie the sheet of bark within it, and to form a hanger allowing the article to be mounted on a wall for display. The applicable subheading for the above-described "Let It Snow" wall sign 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 4.3%. The Generalized System of Preferences (GSP) expired at midnight, July 31, 1995. If the program is renewed by the Congress, articles classifiable under subheading 4420.10.0000, HTS, which are products of the Philippines will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Paul Garretto, at (212) 466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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