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The tariff classification of wooden tabletop signs from China
Issued June 17, 2021 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N319930 (June 17, 2021)
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
Photos and a product description were provided for our review. The “Tabletop Word Runner” (no SKU# currently assigned) comes in three styles. They are made of medium density fiberboard (MDF), which has been die-cut into the vague outline of the words that will be added to their faces. The face of each sign is painted white and then machine-carved with the word “blessed,” “hope,” or “home” in cursive font. The words appear brown on the white surface, since the natural MDF color is visible through the carved surface. The signs are approximately 10.8” long, 5” high, and .7” thick. They are flat on the bottom for standing on a table, shelf, or similar surface. 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.
CBP rationale
The applicable subheading for the “Tabletop Word Runner” will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.
Full text
N319930 June 17, 2021 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Carol Chen Bansco Enterprise Ltd. Diya Tower Jindi Bldg., Zhong Shan Yi Rd. Guangzhou, China 510000 CHINA RE: The tariff classification of wooden tabletop signs from China Dear Ms. Chen: In your letter, dated June 9, 2021, you requested a tariff classification ruling. Photos and a product description were provided for our review. The “Tabletop Word Runner” (no SKU# currently assigned) comes in three styles. They are made of medium density fiberboard (MDF), which has been die-cut into the vague outline of the words that will be added to their faces. The face of each sign is painted white and then machine-carved with the word “blessed,” “hope,” or “home” in cursive font. The words appear brown on the white surface, since the natural MDF color is visible through the carved surface. The signs are approximately 10.8” long, 5” high, and .7” thick. They are flat on the bottom for standing on a table, shelf, or similar surface. 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. The applicable subheading for the “Tabletop Word Runner” 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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