The tariff classification of carved wooden snowmen table decorations from China
Issued July 1, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
They will be returned to you as you requested. The samples consist of three different sized snowmen on stands. The snowmen are flat and approximately 3/8 inch thick; they stand 5-1/2, 7-1/2 and 10 inches tall. The snowmen are made of carved wood and are handpainted. Their hands are made of wire and an attached hand held pole is also made of wire. A carved wooden bird sits on top of the pole. The stand is a wooden rectangular block. The snowmen are table standing decorations essentially of wood.
CBP rationale
The applicable subheading for the wooden snowmen table decorations 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 B86781 July 1, 1997 CLA-2-44:RR:NC:2:230 B86781 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Michele Smith Sears, Roebuck and Co. Import Department; Dept.733IMP 3333 Beverly Road, BC 204A Hoffman Estates, IL 60179 RE: The tariff classification of carved wooden snowmen table decorations from China Dear Ms. Smith: In your letter dated June 17, 1997 you requested a tariff classification ruling. Samples of the products to be classified were submitted. They will be returned to you as you requested. The samples consist of three different sized snowmen on stands. The snowmen are flat and approximately 3/8 inch thick; they stand 5-1/2, 7-1/2 and 10 inches tall. The snowmen are made of carved wood and are handpainted. Their hands are made of wire and an attached hand held pole is also made of wire. A carved wooden bird sits on top of the pole. The stand is a wooden rectangular block. The snowmen are table standing decorations essentially of wood. The applicable subheading for the wooden snowmen table decorations will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4 percent ad valorem. 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, 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.
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 →