The tariff classification of a decorative wooden sign from China
Issued June 17, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
The product under consideration is item number 9046651, the “wooden hanging Believe sign.” The decorative sign consists of a wooden frame around a visible lattice backing and a central wood plaque. The plaque is painted with the word “Believe” below a simple scene of a rustic red barn and evergreen trees. A small spray of pine needles is mounted at the top of the frame. A rope is attached for hanging. You propose classification in subheading 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles of Christmas due to pine needles decorating the top of the sign and the word “Believe.” However, CBP has not recognized the word “Believe” as a festive motif, and neither the pine needles nor the red barn and undecorated evergreen trees make the sign festive. It would not be aberrant to display a decoration with pine needles at times other than Christmas. Note Headquarters ruling H237646.
CBP rationale
The applicable subheading for the decorative wooden sign will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.
Full text
N304760 June 17, 2019 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Mathew Samuel Excite USA 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of a decorative wooden sign from China Dear Mr. Samuel: In your letter dated, June 12, 2019, you requested a tariff classification ruling. In lieu of samples, product descriptions and photos were provided for our review. The product under consideration is item number 9046651, the “wooden hanging Believe sign.” The decorative sign consists of a wooden frame around a visible lattice backing and a central wood plaque. The plaque is painted with the word “Believe” below a simple scene of a rustic red barn and evergreen trees. A small spray of pine needles is mounted at the top of the frame. A rope is attached for hanging. You propose classification in subheading 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles of Christmas due to pine needles decorating the top of the sign and the word “Believe.” However, CBP has not recognized the word “Believe” as a festive motif, and neither the pine needles nor the red barn and undecorated evergreen trees make the sign festive. It would not be aberrant to display a decoration with pine needles at times other than Christmas. Note Headquarters ruling H237646. The applicable subheading for the decorative wooden sign 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
Ruling history
More rulings on the same tariff codes
The tariff classification of pumpkin decorations from China
The tariff classification of a wooden angel decoration from Israel
The tariff classification of a decorative birdhouse from China
The tariff classification of a decorative hanging arch from China
The tariff classification of wooden tabletop signs from China
The tariff classification of a flower décor with clip from China
The tariff classification of wooden décor from China
The tariff classification of wooden decor from China
The tariff classification of a decorative wooden sign from China
The tariff classification of wooden nutcrackers from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →