The tariff classification of wood home décor items from China.

N271959 February 5, 2016 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Teresa Petz International Assistant Manager Hobby Lobby International 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of wood home décor items from China. Dear Ms. Petz: In your letter dated January 5, 2016, you requested a tariff classification ruling. Photos were provided. Item number 1119403 is described as the “Mini White Desk with Drawers.” The item is a small white wooden desk with three drawers in a horizontal arrangement. The desk sits on four legs. The item measures 11 inches wide by 6.25 inches deep by 4.5 inches tall, and is composed of 70% Medium-density Fibreboard (MDF), 25% fir and 5% iron (drawer handles). Item number 1146257 is described as the “Extra Small Red Box.” The item is a small wooden lacquered box. The item measures 3.15 inches wide by 2.36 inches deep by 2.36 inches tall, and is composed 60% hardwood plywood, 25% iron (hardware and accents), 15% PVC. Item number 1002559 is described as the ‘Small Box with Burlap Flower.” The item is a small wooden chest with a removable lid, and is decorated on its surface with rustic burlap flowers. The chest sits on four feet. The box measures 7 inches wide by 5 inches deep by 5.75 inches tall, and is composed of 88% Medium-density Fibreboard (MDF) 9.9% thin MDF, 2% jute and .1% paper (flower). Item number 1119858 is described as a “Mini Arched Cabinet with Drawers.” The item is a small wooden cabinet with two open shelves over two drawers. The item measures 10 inches wide by 6 inches deep by 14 inches tall, and is composed of 98.5% Medium-density Fibreboard (MDF) 1.5% iron (hardware and accents). Item number 605493 is described as “Antique Blue Box with Drawer.” The item is a small wooden painted box with one drawer, and has a hinged lid that lifts open to expose a top bin-like shelf. The item has a clasp and hinge closure. The box measures 6.6 inches wide by 6.6 inches deep by 6.4 inches tall, and is composed of 90% Medium-density Fiberboard (MDF), 5% iron (hardware) and 5% oil paint. The applicable subheading for item number 1119403, 1146257, 1002559, 1119858 and 605493 will be 4420.90.4500, Harmonized Tariff Schedule of the United States (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: Jewelry boxes, silverware chests, cigar and cigarette cases and similar boxes, cases and chests, all the foregoing of wood: Other: Not lined with textile fabrics.” The rate of duty will be 4.3% ad valorem. Duty rates are provided for your convenience and are subject to change.  The text of the most recent TSUS 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 Neil H. Levy at [email protected]. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division