CBP Ruling F83628 — The tariff classification of a wooden luminary from China.

Tariff classification

Headings: 4420

Product description

It is a miniature painted wooden house, about 7 inches in height, mounted on a 7¼ x 7¾-inch wooden base. A painted sign hanging by the front door reads “Sweet Sue’s Bakery,” while another one affixed to a front window reads “Harvest Special.” A cornucopia with artificial fruits and vegetables is visible through another window. The interior of the house is occupied by a cylindrical glass receptacle, which can be removed through a large opening in the roof. The light from a candle (not included) placed in the glass article will be visible through the building’s windows, which have clear plastic “panes” decorated with painted-on red and yellow leaves. By telephone, you have confirmed that the wood and glass components of this product will be imported packed together for retail sale, and will not undergo any repackaging prior to such sale. Accordingly, the merchandise will be regarded for tariff purposes as “goods put up in sets for retail sale.” The decorative wooden house imparts the essential character of the set. (The glass item merely serves to facilitate illumination of the interior.)

CBP rationale

The applicable subheading for the #22647 “Fall Wooden Luminary with Glass Candle Holder” 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 F83628 March 15, 2000 CLA-2-44:RR:NC:SP:230 F83628 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Amy Johnson Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a wooden luminary from China. Dear Ms. Johnson: In your letter dated February 18, 2000, you requested a tariff classification ruling. A sample identified as a “Fall Wooden Luminary with Glass Candle Holder” (vendor stock #22647) was submitted and is being returned to you as requested. It is a miniature painted wooden house, about 7 inches in height, mounted on a 7¼ x 7¾-inch wooden base. A painted sign hanging by the front door reads “Sweet Sue’s Bakery,” while another one affixed to a front window reads “Harvest Special.” A cornucopia with artificial fruits and vegetables is visible through another window. The interior of the house is occupied by a cylindrical glass receptacle, which can be removed through a large opening in the roof. The light from a candle (not included) placed in the glass article will be visible through the building’s windows, which have clear plastic “panes” decorated with painted-on red and yellow leaves. By telephone, you have confirmed that the wood and glass components of this product will be imported packed together for retail sale, and will not undergo any repackaging prior to such sale. Accordingly, the merchandise will be regarded for tariff purposes as “goods put up in sets for retail sale.” The decorative wooden house imparts the essential character of the set. (The glass item merely serves to facilitate illumination of the interior.) The applicable subheading for the #22647 “Fall Wooden Luminary with Glass Candle Holder” 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 3.2%. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →