The tariff classification of a painting on wood from China

N108935 June 21, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Darick Livesay Phoenix International Freight Services, Ltd. 2655 Fortune Circle West, Suite D Indianapolis, IN 46241 RE: The tariff classification of a painting on wood from China Dear Mr. Livesay: In your letter dated May 8, 2010, you requested a tariff classification ruling. The ruling was requested of a hand painted design on wood. A representative sample was submitted for our examination which will be returned to you as requested. The item is a hand painted design depicting grapes on a wooden board. The hand painted board has a frame made of decorative metal. It measures approximately 23 inches (l) x 13½ (w) inches. A stencil is used to hand paint a verse at the bottom of the painting. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1 and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied in the order of their appearance. The subject item is composed of two materials: metal and wood. GRI 3 states as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. 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. The role of the wooden board in relation to the decorative use of the item, and the visual impact of the hand painted design indicates that the essential character of the item is imparted by the painted wooden board. The applicable subheading for the painting on wood 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