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The tariff classification of Décor Beach Wood from China
Issued December 10, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N270957 (December 10, 2015)
Tariff classification
HTS codes: 4421.90.9780
Headings: 4421
Product description
SKU # DG2016-5 is described as “Décor Beach Wood.” The sample is a bag of assorted non-structural pieces of wood designed for decorative use in the home. The different types of wood used in this assortment are schima superba, Guangdong pine, and evergreen chinkapin. The wood is chopped into small pieces by hand. Each piece measures approximately 2 1/8 centimeters by 7 ¾ centimeters.
CBP rationale
The applicable subheading for the Décor Beach Wood will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other.
Full text
N270957 December 10, 2015 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Elizabeth Kessens Customs Senior Analyst Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of Décor Beach Wood from China Dear Ms. Kessens: In your letter dated November 23, 2015, you requested a tariff classification ruling. SKU # DG2016-5 is described as “Décor Beach Wood.” The sample is a bag of assorted non-structural pieces of wood designed for decorative use in the home. The different types of wood used in this assortment are schima superba, Guangdong pine, and evergreen chinkapin. The wood is chopped into small pieces by hand. Each piece measures approximately 2 1/8 centimeters by 7 ¾ centimeters. The applicable subheading for the Décor Beach Wood will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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