The tariff classification of a wooden card holder from China
Issued September 27, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.90.8000
Headings: 4420
Product description
The ruling was requested on a “Christmas card holder”. A photograph of the product and product specifications were submitted. The card holder, identified as item #A072AA08486, measures approximately 7 ¾”(W) x 9 ¼” (H) x 1.875”(D). There are two separate styles of card holders, which you describe as “Santa, snowman and Christmas tree” and “Snowmen with Christmas gift, reindeer and Christmas tree”. Each card holder consists of a standing wood base, painted and cut in the profiles of the motifs noted above. An iron wire coil with 11 loops arches over the top of the card holder, spanning its width, which is used to hold and display Christmas greeting cards or photos.
CBP rationale
The applicable subheading for the wooden card holder will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94: other, other.
Full text
N121858 September 27, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a wooden card holder from China Dear Mr. Crago- Edwards: In your letter dated September 3, 2010 you requested a tariff classification ruling. The ruling was requested on a “Christmas card holder”. A photograph of the product and product specifications were submitted. The card holder, identified as item #A072AA08486, measures approximately 7 ¾”(W) x 9 ¼” (H) x 1.875”(D). There are two separate styles of card holders, which you describe as “Santa, snowman and Christmas tree” and “Snowmen with Christmas gift, reindeer and Christmas tree”. Each card holder consists of a standing wood base, painted and cut in the profiles of the motifs noted above. An iron wire coil with 11 loops arches over the top of the card holder, spanning its width, which is used to hold and display Christmas greeting cards or photos. You state that the “Christmas card holders” are intended for decorative household use. The applicable subheading for the wooden card holder will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94: other, other. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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