CBP Ruling N272883 — The tariff classification of a wooden ornament from China.

Tariff classification

Headings: 4420

Product description

Photos were provided. The merchandise concerned is described as a “wall hung wooden sculpture” that the customer can spin by hand. The design will make different patterns based on the direction of the wheels when spun. The materials used in the producing of the wall hung wooden sculpture are: 15mm (Carb) Birch Plywood/Betula SPP; 4-bearings, 1-carriage bold; 2-30mm long tubes of Phenolic resin; 5-plastic washers and 4-mounting screws. The item measures 3¾ inches by 31 inches by 31 inches. You indicate that the process of manufacture involves design cuts using a CNC router, hand sanding of the Plywood pieces and application of stain. Upon importation, the wall hung wooden sculpture appears to be fully assembled. There is no indication that this item will not be mass produced, nor part of a commercial undertaking.

CBP rationale

The applicable subheading for the wall hung wooden sculpture will be will be 4420.10.0000, 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: Statuettes and other ornaments, of wood.

Full text

N272883 March 11, 2016 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.10.0000 John M. Guzzo Import Specialist AWC JFK Inc. 16710 South Conduit Avenue, Suite 203 Jamaica, NY 11434 RE: The tariff classification of a wooden ornament from China. Dear Mr. Guzzo: In your letter dated February 9, 2016, on behalf of Michael Enterprises, you requested a tariff classification ruling. Photos were provided. The merchandise concerned is described as a “wall hung wooden sculpture” that the customer can spin by hand. The design will make different patterns based on the direction of the wheels when spun. The materials used in the producing of the wall hung wooden sculpture are: 15mm (Carb) Birch Plywood/Betula SPP; 4-bearings, 1-carriage bold; 2-30mm long tubes of Phenolic resin; 5-plastic washers and 4-mounting screws. The item measures 3¾ inches by 31 inches by 31 inches. You indicate that the process of manufacture involves design cuts using a CNC router, hand sanding of the Plywood pieces and application of stain. Upon importation, the wall hung wooden sculpture appears to be fully assembled. There is no indication that this item will not be mass produced, nor part of a commercial undertaking. The applicable subheading for the wall hung wooden sculpture will be will be 4420.10.0000, 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: Statuettes and other ornaments, of wood.” The rate of duty will be 3.2% 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 Neil H. Levy at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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