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The tariff classification of a decorative wooden snowman from China.
Issued August 19, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D80558 (August 19, 1998)
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
It is a flat sheet of wood which has been shaped, painted and ornamented (with overlays of wood, plastic, wire and fabric) to resemble a snowman. It is roughly 1/2" thick, 4 1/2" wide and 9" high, and is suspended by wire below a 3" x 8" wooden plaque painted with the words "Let it Snow." The top of the plaque is fitted with a loop of wire which will allow the entire unit to be hung for display.
CBP rationale
The applicable subheading for the above-described decoration 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 D80558 August 19, 1998 CLA-2-44:RR:NC:SP:230 D80558 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Rosy Curbelo Almacenes Pitusa PO Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of a decorative wooden snowman from China. Dear Ms. Curbelo: In your letter dated March 30, 1998, with follow-up submission received here on July 23, you requested a tariff classification ruling. A sample identified as a snowman-style "XMAS Wooden Wall Decoration" (#H74L-3117) was submitted and will be retained for reference. It is a flat sheet of wood which has been shaped, painted and ornamented (with overlays of wood, plastic, wire and fabric) to resemble a snowman. It is roughly 1/2" thick, 4 1/2" wide and 9" high, and is suspended by wire below a 3" x 8" wooden plaque painted with the words "Let it Snow." The top of the plaque is fitted with a loop of wire which will allow the entire unit to be hung for display. The applicable subheading for the above-described decoration 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 3.6%. 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
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