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The tariff classification of Wooden Wall Decor from China
Issued June 26, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N297704 (June 26, 2018)
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
Product specifications and photos were submitted for our review. Item number 1709-8039 is a wall decoration reading, “Welcome.” It is constructed of medium density fiberboard (MDF) and measures approximately 30 inches long by 8 inches wide by 1 inch deep. A MDF frame, approximately 0.5 inches wide, surrounds the board. The front has been covered with paper, lithographically printed to resemble real wood planks. The word “Welcome” in cursive writing has been die-cut from 0.125 inch thick MDF and painted, then mounted in the center of the board. Metal D-Rings on the back allow for hanging. Item 1709-8041 is identical to first style in dimensions and construction. However, it reads “You are my Sunshine,” in stylized font. The “You are my” portion is printed onto the paper. The “Sunshine” portion is die cut from MDF and mounted on the board.
CBP rationale
The applicable subheading for the wall decor will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Statuettes and other ornaments, of wood.
Full text
N297704 June 26, 2018 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Michael Graeser Patton Picture Company 207 Lynndale Court Mechanicsburg, PA 17055 RE: The tariff classification of Wooden Wall Decor from China Dear Mr. Graeser: In your letter, dated June 7, 2018, you requested a tariff classification ruling for two wooden wall decorations. Product specifications and photos were submitted for our review. Item number 1709-8039 is a wall decoration reading, “Welcome.” It is constructed of medium density fiberboard (MDF) and measures approximately 30 inches long by 8 inches wide by 1 inch deep. A MDF frame, approximately 0.5 inches wide, surrounds the board. The front has been covered with paper, lithographically printed to resemble real wood planks. The word “Welcome” in cursive writing has been die-cut from 0.125 inch thick MDF and painted, then mounted in the center of the board. Metal D-Rings on the back allow for hanging. Item 1709-8041 is identical to first style in dimensions and construction. However, it reads “You are my Sunshine,” in stylized font. The “You are my” portion is printed onto the paper. The “Sunshine” portion is die cut from MDF and mounted on the board. The applicable subheading for the wall decor will be 4420.10.0000, Harmonized Tariff Schedule of the United States (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
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