The tariff classification of decorative wooden flowers from China.
Issued October 22, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
Item # 08890714158-V (Wood Tulip) is a five-inch-high article consisting of a flat, 3/8-inch-thick "flower" mounted atop a dowel "stem" which rises from a one-piece, flat representation of a leaf cluster (about 5/8-inch thick). The leaf cluster is in turn mounted on a small, circular wooden base. Item # 08890702526-V (Large Wood Tulip) is a taller (eight-inch-high) product having the same type of construction and appearance as the foregoing. Item # 08890756108-V (Tulip Tabletop) consists of three similarly constructed wooden tulips, ranging from 3 1/2 to 7 1/2 inches in height, mounted on an oval base.
CBP rationale
The applicable subheading for all of the above-described wood flower decorations 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 C80497 October 22, 1997 CLA-2-44:RR:NC:SP:230 C80497 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Debra Tuft Seasonal Specialties 11455 Valley View Road Eden Prairie, Minnesota 55344 RE: The tariff classification of decorative wooden flowers from China. Dear Ms. Tuft: In your letter dated September 23, 1997, you requested a tariff classification ruling. Three samples of painted, carved wood tulips to be used as decorative pieces were submitted and will be retained for reference. Item # 08890714158-V (Wood Tulip) is a five-inch-high article consisting of a flat, 3/8-inch-thick "flower" mounted atop a dowel "stem" which rises from a one-piece, flat representation of a leaf cluster (about 5/8-inch thick). The leaf cluster is in turn mounted on a small, circular wooden base. Item # 08890702526-V (Large Wood Tulip) is a taller (eight-inch-high) product having the same type of construction and appearance as the foregoing. Item # 08890756108-V (Tulip Tabletop) consists of three similarly constructed wooden tulips, ranging from 3 1/2 to 7 1/2 inches in height, mounted on an oval base. The applicable subheading for all of the above-described wood flower decorations 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%. We note that the samples are not marked with their country of origin. When imported into the United States, the goods (or, if applicable, their immediate containers destined to reach the ultimate purchasers) will be required to be so marked (e.g., "Made in China"), legibly and in a conspicuous place. 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, Robert B. Swierupski Director, 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 →