N280089 N2 Ruling Active

The tariff classification of a wood-framed wall hanging from China

Issued November 1, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4420.10.0000

Headings: 4420

Product description

The item measures approximately 7” square and consists of a wooden backing and frame, inside of which a textile background has the words, “Home Sweet Home,” printed under a bird’s nest composed of man-made materials resembling grass and moss. Inside the nest rests an egg of polystyrene foam. A bow of man-made textile adorns the top center of the frame, and a section of twine is attached for hanging.

CBP rationale

The applicable subheading for item 176245 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

N280089 November 1, 2016 CLA-2-44:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. David Prata CVS Health 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a wood-framed wall hanging from China Dear Mr. Prata: In your letter, dated September 28, 2016, you requested a classification ruling. The ruling was requested on a decorative wood-framed wall hanging, item number 176245, Home Sweet Home Wall Hanging. A sample was submitted for our review and will be returned to you, as requested. The item measures approximately 7” square and consists of a wooden backing and frame, inside of which a textile background has the words, “Home Sweet Home,” printed under a bird’s nest composed of man-made materials resembling grass and moss. Inside the nest rests an egg of polystyrene foam. A bow of man-made textile adorns the top center of the frame, and a section of twine is attached for hanging. The applicable subheading for item 176245 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 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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