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The tariff classification of sculpted wood wall decor from China
Issued June 10, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N304569 (June 10, 2019)
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
Each decorative, sculpted wood panel measures approximately 15 inches square and .59 inches thick. To create the sculpted effect on the face of each, the candlenut wood panel has been laser cut into decorative designs, such as abstract flowers, scrolls and fleur de lis, leaving raised areas and recessed areas. The design is further accentuated using color. The recessed areas of the panel are painted white and the raised areas are blue. The backs are fitted with two metal picture hangers, one in each top corner.
CBP rationale
The applicable subheading for the sculpted wood wall decor will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.
Full text
N304569 June 10, 2019 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Deborah Williams-Shirley Ganz 1 Pearce Road Woodbridge L4L 3T2 CANADA RE: The tariff classification of sculpted wood wall decor from China Dear Ms. Williams-Shirley: In your letter, dated May 30, 2019, you requested a tariff classification ruling on three similar items of wall décor. In lieu of samples, product descriptions and photos were provided for our review. Each decorative, sculpted wood panel measures approximately 15 inches square and .59 inches thick. To create the sculpted effect on the face of each, the candlenut wood panel has been laser cut into decorative designs, such as abstract flowers, scrolls and fleur de lis, leaving raised areas and recessed areas. The design is further accentuated using color. The recessed areas of the panel are painted white and the raised areas are blue. The backs are fitted with two metal picture hangers, one in each top corner. The applicable subheading for the sculpted wood wall decor will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.” The rate of duty will be 3.2 percent 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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