CBP Ruling N155416 — The tariff classification of wooden Harvest Buckets from China

Tariff classification

Headings: 4420

Product description

The three Harvest Buckets are identical in construction. Each is an open-top box constructed of painted medium density fiberboard, measuring 4 5/8” (l) x 2 3/4” (w) x 5 7/8” (h). Each has an arching handle composed of a single strand of metal wire wrapped with a strand of paper-covered wire, which gives the appearance of a twisted vine. Inserted into the handle are multiple pairs of small, white, berry-like drops. Each “bucket” is decorated with a different motif, each constructed primarily of painted pieces non-woven textile that have been assembled and glued to the face of the box. The first is a pumpkin with a leaf, the second, a scarecrow with hat, scarf, and straw hair, and the third, a turkey wearing a pilgrim’s hat and holding a sign with the word “happy”. You propose that the “bucket” with the turkey motif be classified under 9505.90.6000, and do not offer suggested classifications for the scarecrow and pumpkin styles. The scarecrow and pumpkin motifs are not recognized festive motifs, as demonstrated in New York Rulings K82943 and 803501. The turkey in a pilgrim’s hat, while a recognized festive motif, is a decorative element applied to a functional box. Because the “buckets” are designed to hold objects, they have utility and are considered to be utilitarian articles. Utilitarian articles are precluded from classification in heading 9505 in accordance with Legal Note 1(v) to Chapter 95.

CBP rationale

a sign with the word “happy”. You propose that the “bucket” with the turkey motif be classified under 9505.90.6000, and do not offer suggested classifications for the scarecrow and pumpkin styles. The scarecrow and pumpkin motifs are not recognized festive motifs, as demonstrated in New York Rulings K82943 and 803501. The turkey in a pilgrim’s hat, while a recognized festive motif, is a decorative element applied to a functional box. Because the “buckets” are designed to hold objects, they have utility and are considered to be utilitarian articles. Utilitarian articles are precluded from classification in heading 9505 in accordance with Legal Note 1(v) to Chapter 95. The applicable subheading for the wooden Harvest Buckets will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; 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/.

Full text

N155416 March 31, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Brian G. Pearce Barthco International 2200 Broening Hwy Suite 200 Baltimore, MD 21224 RE: The tariff classification of wooden Harvest Buckets from China Dear Mr. Pearce: In your letter dated March 18, 2011, you requested a tariff classification ruling for three styles of wooden Harvest Buckets. Samples of each style were submitted for our review, and will be returned to you, as requested. The three Harvest Buckets are identical in construction. Each is an open-top box constructed of painted medium density fiberboard, measuring 4 5/8” (l) x 2 3/4” (w) x 5 7/8” (h). Each has an arching handle composed of a single strand of metal wire wrapped with a strand of paper-covered wire, which gives the appearance of a twisted vine. Inserted into the handle are multiple pairs of small, white, berry-like drops. Each “bucket” is decorated with a different motif, each constructed primarily of painted pieces non-woven textile that have been assembled and glued to the face of the box. The first is a pumpkin with a leaf, the second, a scarecrow with hat, scarf, and straw hair, and the third, a turkey wearing a pilgrim’s hat and holding a sign with the word “happy”. You propose that the “bucket” with the turkey motif be classified under 9505.90.6000, and do not offer suggested classifications for the scarecrow and pumpkin styles. The scarecrow and pumpkin motifs are not recognized festive motifs, as demonstrated in New York Rulings K82943 and 803501. The turkey in a pilgrim’s hat, while a recognized festive motif, is a decorative element applied to a functional box. Because the “buckets” are designed to hold objects, they have utility and are considered to be utilitarian articles. Utilitarian articles are precluded from classification in heading 9505 in accordance with Legal Note 1(v) to Chapter 95. The applicable subheading for the wooden Harvest Buckets will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; 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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