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The tariff classification of printed wooden wall plaques from China.
Issued April 2, 2020 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N310776 (April 2, 2020)
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
Product information and photos were submitted for our review. The items at issue are pumpkin-shaped wall plaques. The plaques are produced in three colors, orange, white, and green and two sizes, (6.1” (W) by 5.8” (H)) and (5.5” (W) by 4.8” (H)). They are constructed of medium-density fiberboard (MDF). Each pumpkin is screen printed in stylized font with words such as “gather,” “blessed,” “thankful,” “grateful,” “hello fall,” and “pumpkin.” The plaques have a jute rope loop at the top to be used for hanging. 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. We find that the pumpkin shape and decoration give the item its overwhelming consumer appeal.
CBP rationale
The applicable subheading for the hanging plaque will be 4420.10.0000, HTSUS, which provides for Statuettes and other ornaments, of wood.
Full text
N310776 April 2, 2020 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Max Lui Smart Concept Trading, Limited Flat C&D, 12/FL., 1-7 Wah Sing Street Kwai Chung, N.T. Hong Kong RE: The tariff classification of printed wooden wall plaques from China. Dear Mr. Lui: In your letter, dated March 19, 2020, you requested a tariff classification ruling on behalf of Smart Concept Trading, Limited. Product information and photos were submitted for our review. The items at issue are pumpkin-shaped wall plaques. The plaques are produced in three colors, orange, white, and green and two sizes, (6.1” (W) by 5.8” (H)) and (5.5” (W) by 4.8” (H)). They are constructed of medium-density fiberboard (MDF). Each pumpkin is screen printed in stylized font with words such as “gather,” “blessed,” “thankful,” “grateful,” “hello fall,” and “pumpkin.” The plaques have a jute rope loop at the top to be used for hanging. 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. We find that the pumpkin shape and decoration give the item its overwhelming consumer appeal. The applicable subheading for the hanging plaque 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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