The tariff classification of a gratitude tree from China
Issued January 24, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
GRI rules applied: GRI 3(b)
Product description
The “Gratitude Tree” consists of a three-dimensional plywood “tree” figure standing approximately 10 inches tall, 20 leaf-shaped paper tags, and approximately three yards of twine, all packaged together for retail sale. The tree comes flat and requires simple assembly. The consumer will write what they are grateful for on the tags and then use pieces of twine to hang them from the tree branches. You propose classification under subheading 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), as a non-durable decoration. However, the gratitude tree is not considered to be a party decoration of Chapter 95, as it is not limited to display during holidays or other festive occasions. It would not be aberrant to display this item at any time. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The “Gratitude Tree,” with its leaves and twine, are a composite article. We find that the essential character is imparted by the wooden tree, which forms the central visual interest and is the element on which the other pieces rely.
CBP rationale
The applicable subheading for the “Gratitude Tree” will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.
Full text
N308677 January 24, 2020 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Simon Slyper AMSCAN Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of a gratitude tree from China Dear Mr. Slyper: In your letter, dated January 2, 2020, you requested a tariff classification ruling. Samples were provided for our review. The “Gratitude Tree” consists of a three-dimensional plywood “tree” figure standing approximately 10 inches tall, 20 leaf-shaped paper tags, and approximately three yards of twine, all packaged together for retail sale. The tree comes flat and requires simple assembly. The consumer will write what they are grateful for on the tags and then use pieces of twine to hang them from the tree branches. You propose classification under subheading 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), as a non-durable decoration. However, the gratitude tree is not considered to be a party decoration of Chapter 95, as it is not limited to display during holidays or other festive occasions. It would not be aberrant to display this item at any time. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The “Gratitude Tree,” with its leaves and twine, are a composite article. We find that the essential character is imparted by the wooden tree, which forms the central visual interest and is the element on which the other pieces rely. The applicable subheading for the “Gratitude Tree” 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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