The tariff classification of a wooden sled wall hanging from China
Issued September 9, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
GRI rules applied: GRI 3
Product description
The item is a miniature decorative sled with metal runners and a Medium Density Fiberboard (“MDF”) top. The wooden top has been painted with a wintry scene that features a snowman with a hat decorated with holly and berries. The sled has a wire at one end to allow the sled to be hung on a wall. The sled measures approximately 3-1/2” wide by 28” long and 2-1/2” deep. The subject item is composed of two materials: metal and wood. General Rule of Interpretation 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. A weight and value breakdowns were requested by and submitted to this office. The value and the weight breakdowns, the role of the wooden board in relation to the decorative use of the item, and the visual impact of the decorated top board indicate that the essential character of the “Snowman Sled Wall Hanging” is imparted by the wooden board. Due consideration has been given to the possibility that the item could be classified as a festive article in heading 9505, HTSUS. However, we find that the article with a painted representation of a snowman does not meet the terms of heading 9505, HTSUS.
CBP rationale
The applicable subheading for the wooden sled wall hanging will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood.
Full text
N072075 September 9, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Kim Young BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a wooden sled wall hanging from China Dear Ms. Young: In your letter dated August 7, 2009, you requested a tariff classification ruling. The ruling was requested for a “Snowman Sled Wall Hanging,” item # 2645019. A sample was submitted and will be returned to you as requested. The item is a miniature decorative sled with metal runners and a Medium Density Fiberboard (“MDF”) top. The wooden top has been painted with a wintry scene that features a snowman with a hat decorated with holly and berries. The sled has a wire at one end to allow the sled to be hung on a wall. The sled measures approximately 3-1/2” wide by 28” long and 2-1/2” deep. The subject item is composed of two materials: metal and wood. General Rule of Interpretation 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. A weight and value breakdowns were requested by and submitted to this office. The value and the weight breakdowns, the role of the wooden board in relation to the decorative use of the item, and the visual impact of the decorated top board indicate that the essential character of the “Snowman Sled Wall Hanging” is imparted by the wooden board. Due consideration has been given to the possibility that the item could be classified as a festive article in heading 9505, HTSUS. However, we find that the article with a painted representation of a snowman does not meet the terms of heading 9505, HTSUS. The applicable subheading for the wooden sled wall hanging 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/. 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
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 →