The tariff classification of a decorative wooden plaque from China
Issued February 21, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
Photos and a product description were provided for our review. Style #181405, “Wooden Sign with Red Truck,” is a decoration made primarily of medium density fiberboard (MDF) intended to hang on a wall. It measures approximately 9.5 inches high by 14 inches wide by 1 inch deep with a scene of a truck with bottle rockets in the truck’s bed. The truck is a separate piece of wood, painted red, with corrugated iron cutouts around the wheels, which has been glued or nailed to the slatted boards behind. The bottle rockets are 100% iron and painted with red, white and blue stripes and stars. A string of patterned fabric pennants is swagged across the top portion of the scene. The words, “Land, Liberty & Love” are printed above the hood of the truck Note 3 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS), states, “Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.” Therefore, we shall consider the MDF to be wood for purposes of classification here. You propose classification of the decoration in subheading 9505.90.6000, HTSUS, which provides for festive articles. After consultation with CBP Headquarters, it has been determined that this article would not be eligible for classification in heading 9505, HTSUS. The design is not so intrinsically linked to the July fourth holiday that it would be aberrant to display it at another time. It is a generically patriotic decoration. The item is a composite good made up of various materials, but it is the wooden elements that impart the essential character. The wood represents the major visual appeal and structure of the piece. Per your supplied figures, the wood also predominates by value and weight.
CBP rationale
The applicable subheading for the wooden sign decor will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.
Full text
N309769 February 21, 2020 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Lesa Hubbard JC Penney 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of a decorative wooden plaque from China Dear Ms. Hubbard: In your letter, dated February 12, 2020, you requested a tariff classification ruling. Photos and a product description were provided for our review. Style #181405, “Wooden Sign with Red Truck,” is a decoration made primarily of medium density fiberboard (MDF) intended to hang on a wall. It measures approximately 9.5 inches high by 14 inches wide by 1 inch deep with a scene of a truck with bottle rockets in the truck’s bed. The truck is a separate piece of wood, painted red, with corrugated iron cutouts around the wheels, which has been glued or nailed to the slatted boards behind. The bottle rockets are 100% iron and painted with red, white and blue stripes and stars. A string of patterned fabric pennants is swagged across the top portion of the scene. The words, “Land, Liberty & Love” are printed above the hood of the truck Note 3 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS), states, “Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.” Therefore, we shall consider the MDF to be wood for purposes of classification here. You propose classification of the decoration in subheading 9505.90.6000, HTSUS, which provides for festive articles. After consultation with CBP Headquarters, it has been determined that this article would not be eligible for classification in heading 9505, HTSUS. The design is not so intrinsically linked to the July fourth holiday that it would be aberrant to display it at another time. It is a generically patriotic decoration. The item is a composite good made up of various materials, but it is the wooden elements that impart the essential character. The wood represents the major visual appeal and structure of the piece. Per your supplied figures, the wood also predominates by value and weight. The applicable subheading for the wooden sign 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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