The tariff classification of Wood Block Decorations from China

N294719 March 23, 2018 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of Wood Block Decorations from China Dear Mr. Stinson: In your letter dated February 20, 2018, you requested a tariff classification ruling. Samples were submitted for our review and will be returned, per your request. Rite Aid Item number 9042927 (7-58440-36579-0), “Welcome Friends Wood Block Decoration,” is a wooden ornament designed to stand on a table or other flat surface. It is constructed of three varied lengths of pine boards, stacked one atop the other, on which the words “Welcome Friends” have been screen printed in playful font. The topmost board is shaped to represent a scarecrow’s head, which is printed with a smiling face and wearing a hat, the brim of which stands out, as it is a separtely attached piece of wood. He is adorned with raffia hair. The wood block decoration measures approximately 8 inches tall by 7 inches wide by 1 inch deep. Rite Aid Item number 9042927 (7-58440-36580-6), “Autumn Blessings Wood Block Decoration,” is a wooden ornament designed to stand on a table or other flat surface. It is constructed of two varied lengths of pine boards, stacked one atop the other, on which the words “Autumn Blessings” have been screen-printed. A large, three-dimensional wooden cut out maple leaf stands atop the boards and is adorned with a raffia bow at the stem. The item measures approximately 8 inches tall by 7 inches wide by 1 inch deep. You propose classification under 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed articles. We disagree. The essential character of the Wood Block Decorations is imparted by the wooden elements rather than the printing. The scarecrow decoration with raffia embellishments and maple leaf wooden element in their own right provide a strong decorative appeal and constitute more than merely a frame or backing for the printed portion. We note that the product is marketed as a “Wood Block Decoration.” Further, in terms of weight, bulk and value, the wood heavily predominates. The applicable subheading for the hanging plaque will be 4420.10.0000, HTSUS, which provides for 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 the 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