M86215 M8 Ruling Active

The tariff classification of a twig table tree from China

Issued September 29, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4420.10.0000

Headings: 4420

Product description

The sample is a 24” tall wood decoration resembling a pine tree. It is constructed of twigs with intact bark from a filbert tree. Six 24” long twigs approximately 1 cm in diameter are spaced and slanted together at the tip to form the inside of the tree. Numerous short twigs approximately 2” to 6” in length and 5 mm to 1 cm in diameter are criss-crossed together to form the outside of the tree. The twigs are fastened together with hidden metal pins.

CBP rationale

The applicable subheading for the twig table tree, item # 13141, will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood.

Full text

NY M86215 September 29, 2006 CLA-2-44:RR:NC:2:230 M86215 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Nicole Watson Cornerstone Consolidated Services Group, Inc. 5568 West Chester Rd. West Chester, OH 45069 RE: The tariff classification of a twig table tree from China Dear Ms. Watson: In your letter dated August 25, 2006, on behalf of the importer, Garnet Hill, you requested a tariff classification ruling. The ruling was requested on a twig table tree, item # 13141. A sample of the product was submitted, which will be returned to the importer as you requested. The sample is a 24” tall wood decoration resembling a pine tree. It is constructed of twigs with intact bark from a filbert tree. Six 24” long twigs approximately 1 cm in diameter are spaced and slanted together at the tip to form the inside of the tree. Numerous short twigs approximately 2” to 6” in length and 5 mm to 1 cm in diameter are criss-crossed together to form the outside of the tree. The twigs are fastened together with hidden metal pins. The applicable subheading for the twig table tree, item # 13141, will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We note that the importation of any wooden log, limb, branch or twig greater than 1 centimeter in diameter with intact bark and any manufactured article containing any of the aforementioned products, that originates in China, is presently suspended by the U.S. Department of Agriculture’s (USDA) Animal and Plant Health Inspection Service (APHIS). The importation of any wooden log, limb, branch or twig not greater than 1 centimeter in diameter with intact bark and any manufactured article containing any of the aforementioned products, that originates in China, is subject to inspection and import regulations administered by the USDA. Information regarding applicable regulations administered by the USDA may be obtained from that agency’s website at www.aphis.usda.gov or may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737 In addition, we note that the sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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