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The tariff classification of decorative wooden pumpkins from China
Issued March 19, 2020 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N309978 (March 19, 2020)
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
Item# V239-KXMWA1010, the “HVST20 Mini Pumpkin Memo,” consists of three small pumpkin-shaped decorations made of wood (medium density fiberboard) that are designed to stand on a shelf or table. Each is adorned with a raffia bow and a stick resembling a stem. On their fronts are written one of three sayings, “Give Thanks,” “Family Blessings,” or “Hello Fall.” A metal clip is affixed to the back. You propose classification in subheading 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The essential character of the pumpkin decorations is imparted by the wooden elements. The pumpkin-shaped wooden ornaments with stem and raffia embellishments provide a strong decorative appeal. In terms of weight, bulk and value, the wood heavily predominates.
CBP rationale
The applicable subheading for the wooden pumpkins will be 4420.10.0000, HTSUS, which provides for Statuettes and other ornaments, of wood.
Full text
N309978 March 19, 2020 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Nancy Zhang Creative Design Ltd. Longjiang Village, Dalingshan Town Dongguan 523820 CHINA RE: The tariff classification of decorative wooden pumpkins from China Dear Ms. Zhang: In your letter dated February 20, 2020, you requested a tariff classification ruling. Samples were submitted for our review and will be retained. Item# V239-KXMWA1010, the “HVST20 Mini Pumpkin Memo,” consists of three small pumpkin-shaped decorations made of wood (medium density fiberboard) that are designed to stand on a shelf or table. Each is adorned with a raffia bow and a stick resembling a stem. On their fronts are written one of three sayings, “Give Thanks,” “Family Blessings,” or “Hello Fall.” A metal clip is affixed to the back. You propose classification in subheading 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The essential character of the pumpkin decorations is imparted by the wooden elements. The pumpkin-shaped wooden ornaments with stem and raffia embellishments provide a strong decorative appeal. In terms of weight, bulk and value, the wood heavily predominates. The applicable subheading for the wooden pumpkins will be 4420.10.0000, 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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