CBP Ruling A84774 — The tariff classification of a wooden Christmas card holder from China.

Tariff classification

Headings: 4420

Product description

Intended to be hung on a wall or door, it consists of a wooden board shaped roughly like a shield and measuring about 10 1/2" x 15". It is framed with wooden trim, a portion of which is carved and painted to resemble Christmas holly. The bottom of the board incorporates a small rack with four pegs, on which items such as Christmas stockings or the like can be hung. Attached to the front of the shield is a wooden pocket adorned in relief with the face of a traditional Santa Claus and a Christmas tree. The front of the pocket is outwardly inclined at a slight angle so as to form an opening at the top, into which Christmas cards can be inserted. We note your contention that this article should be classified in subheading 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for certain articles for Christmas festivities...of wood. However, we find that card holders, as a class or kind of merchandise, are not traditionally associated with any particular festivities.

CBP rationale

The applicable subheading for the wooden Christmas card holder will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94.

Full text

NY A84774 July 11, 1996 CLA-2-44:RR:NC:GI:230 A84774 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Arlen T. Epstein Serko & Simon One World Trade Center - Suite 3371 New York, N.Y. 10048 RE: The tariff classification of a wooden Christmas card holder from China. Dear Mr. Epstein: In your letter dated June 14, 1996, on behalf of your client, Russ Berrie and Company, Inc., you requested a tariff classification ruling. A pre-production prototype sample of a wooden Christmas card holder (item #10193) was submitted and is being returned as requested. Intended to be hung on a wall or door, it consists of a wooden board shaped roughly like a shield and measuring about 10 1/2" x 15". It is framed with wooden trim, a portion of which is carved and painted to resemble Christmas holly. The bottom of the board incorporates a small rack with four pegs, on which items such as Christmas stockings or the like can be hung. Attached to the front of the shield is a wooden pocket adorned in relief with the face of a traditional Santa Claus and a Christmas tree. The front of the pocket is outwardly inclined at a slight angle so as to form an opening at the top, into which Christmas cards can be inserted. We note your contention that this article should be classified in subheading 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for certain articles for Christmas festivities...of wood. However, we find that card holders, as a class or kind of merchandise, are not traditionally associated with any particular festivities. The applicable subheading for the wooden Christmas card holder will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 4.3%. 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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