10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a decorative, miniature wooden mill house with fountain, from Canada.
Issued January 13, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B80496 (January 13, 1997)
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
The item in question is identified as a "Natural Cedar Mill House," a photograph of which accompanied your inquiry. It is an ornamental article in the form of a miniature wooden mill house, complete with water wheel, mounted on a wooden base. The product incorporates a small aquarium-type pump which pushes water (held in a plastic tray) over the wheel.
CBP rationale
The applicable subheading for the above-described mill house will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood.
Full text
NY B80496 January 13, 1997 CLA-2-44:RR:NC:SP:230 B80496 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Dave Walser Arthur J. Humphreys Div. Border Brokerage Co. P.O. Box 249 Sumas, Washington 98259 RE: The tariff classification of a decorative, miniature wooden mill house with fountain, from Canada. Dear Mr. Walser: In your letter dated December 11, 1996, on behalf of Laurie Shook (Mission, B.C., Canada), you requested a tariff classification ruling. The item in question is identified as a "Natural Cedar Mill House," a photograph of which accompanied your inquiry. It is an ornamental article in the form of a miniature wooden mill house, complete with water wheel, mounted on a wooden base. The product incorporates a small aquarium-type pump which pushes water (held in a plastic tray) over the wheel. You state that the article is composed mainly of cedar lumber, weighs 20 lbs., and measures 25 inches wide by 32 inches long by 14 inches high. The applicable subheading for the above-described mill house will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood. The general rate of duty will be 4%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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.
Follow B80496
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.