The tariff classification of mango wood vases from Thailand

N288223 July 21, 2017 CLA-2-44:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Paul Carter JUSMAGTHAI Box 3039 APO AP 96546 RE: The tariff classification of mango wood vases from Thailand Dear Mr. Carter: In your letter, dated June 5, 2017, you requested a classification and marking ruling. Photographs and product descriptions were submitted for our review. The articles under consideration are vases carved from mango wood in various sizes, the smallest measuring 12 inches in height with a 3 inch diameter, and the largest measuring 36 inches in height with an unspecified diameter. You propose classification in subheading 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), as statuettes and other ornaments of wood. We disagree. Although the vases have a decorative appeal, they are also potentially functional to hold real or artificial flowers. This is consistent with previous rulings on similar wood vases, including NY R04466, dated 8/10/2006; NY L88253, dated 11/23/2005; and NY L85229, dated 6/2/2005. The applicable subheading for the mango wood vases will be 4420.90.8000, 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: Other. 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 the World Wide Web at https://hts.usitc.gov/current. We are unable to issue a marking ruling without samples of the vases. If you wish to resubmit the marking ruling request, please include a sample of each size vase with the country of origin marking applied. Mail your request to Director, National Commodity Specialist Division, Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection, 201 Varick Street, Suite 501, New York, New York 10014, attn: Binding Ruling Request. 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