N279266 N2 Ruling Active

The tariff classification of wooden dandiya sticks from India

Issued October 12, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4421.90.9780

Headings: 4421

Product description

The ruling was requested on wooden dandiya sticks. Photos were submitted for our review. The dandiya sticks are wooden sticks measuring approximately 15” in length that have been decorated or wrapped with colored textile ribbons and trim. Each stick appears to have a metal loop attached to one end of the stick. As you note, the sticks are used as a prop in cultural Gujarati dances.

CBP rationale

The applicable subheading for the wooden dandiya sticks 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

N279266 October 12, 2016 CLA-2-44:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Seema Ramji SS Cole, LLC 2633 McKinney Ave. 130-151 Dallas, TX 75204 RE: The tariff classification of wooden dandiya sticks from India Dear Ms. Ramji: In your letter, dated September 1, 2016, you requested a classification ruling. The ruling was requested on wooden dandiya sticks. Photos were submitted for our review. The dandiya sticks are wooden sticks measuring approximately 15” in length that have been decorated or wrapped with colored textile ribbons and trim. Each stick appears to have a metal loop attached to one end of the stick. As you note, the sticks are used as a prop in cultural Gujarati dances. The applicable subheading for the wooden dandiya sticks 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. Articles classifiable under subheading 4421.90.9780, HTSUS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →