The tariff classification of a wooden tree with ornaments from China
Issued October 14, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
It consists of a wooden stick tree with a flat tulip on top. The tree is glued in a two inch high clay pot. Ten flat wooden ornaments hang from two stick branches. The ornaments depict seeds, flowers and birdhouses. The tree also has several small fabric bows and one straw bow. The essential character of the product is imparted by the wood tree and wooden ornaments which make up most of the item. The clay pot and fabric bows play only minor roles.
CBP rationale
The applicable subheading for the wooden tree with ornaments, Rite Aid item #990250, 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 D82790 October 14, 1998 CLA-2-44:RR:NC:2:230 D82790 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Lori Aldinger Rite Aid Corporation Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a wooden tree with ornaments from China Dear Ms. Aldinger: In your letter dated September 21, 1998 you requested a tariff classification ruling. The product to be ruled on is Rite Aid item #990250, a "12-1/4" Wooden Tree w/Ornaments." A sample was submitted. It consists of a wooden stick tree with a flat tulip on top. The tree is glued in a two inch high clay pot. Ten flat wooden ornaments hang from two stick branches. The ornaments depict seeds, flowers and birdhouses. The tree also has several small fabric bows and one straw bow. The essential character of the product is imparted by the wood tree and wooden ornaments which make up most of the item. The clay pot and fabric bows play only minor roles. The applicable subheading for the wooden tree with ornaments, Rite Aid item #990250, 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 3.6 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, Robert B. Swierupski Director, National Commodity Specialist Division
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