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N321769 N3 Ruling Active

The tariff classification of a wooden angel decoration from Israel

Issued October 8, 2021 by U.S. Customs and Border Protection.

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N3 N321769 (October 8, 2021)

Tariff classification

HTS codes: 4420.10.0000

Headings: 4420

Product description

Photos and a product description were provided for our review. The item under consideration is a small, handmade wooden angel decoration. It measures approximately 2.25” high x 2” wide and is made from Olive wood. The front of the piece is not painted or finished in any way; the natural wood grain is the visible, decorative look. Its design lends it to rest on a table or other surface. There is no means for hanging.

CBP rationale

The applicable subheading for the angel decoration will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.

Full text

N321769 October 8, 2021 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Joseph Shomali Shomali, Inc. 20925 Daoust St. St. Anne De Bellevue H9X 0A3 CANADA RE: The tariff classification of a wooden angel decoration from Israel Dear Mr. Shomali: In your letter, dated September 27, 2021, you requested a tariff classification ruling. Photos and a product description were provided for our review. The item under consideration is a small, handmade wooden angel decoration. It measures approximately 2.25” high x 2” wide and is made from Olive wood. The front of the piece is not painted or finished in any way; the natural wood grain is the visible, decorative look. Its design lends it to rest on a table or other surface. There is no means for hanging. The applicable subheading for the angel decoration will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.” The column one 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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