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The tariff classification of a metal word ornament from China
Issued February 7, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N324110 (February 7, 2022)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The article under consideration is described as Hello Spring Wooden Décor, style number LH77102. It is a word ornament with the words “Hello Spring” mounted on a rectangular base. The base of the article is made of Paulownia wood and measures 18 inches in length, 3 inches in width, and 1 inch in height. The decorative wording is made of iron and measures approximately 11 inches in height and spans the length of the wooden base. You proposed that this item is properly classified in heading 4420, Harmonized Tariff Schedule of the United States (HTSUS). However,
CBP rationale
The applicable subheading for the style number LH77102, Hello Spring Wooden Décor, will be 8306.29.0000, HTSUS, which provides for Statuettes and other ornaments, of base metal: Statuettes and other ornaments, and parts thereof: Other.
Full text
N324110 February 7, 2022 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Melissa Jimenez Jia Home 500 S Palm Ave Alhambra, CA 91803 RE: The tariff classification of a metal word ornament from China Dear Ms. Jimenez: In your letter dated February 1, 2022, you requested a tariff classification ruling. The article under consideration is described as Hello Spring Wooden Décor, style number LH77102. It is a word ornament with the words “Hello Spring” mounted on a rectangular base. The base of the article is made of Paulownia wood and measures 18 inches in length, 3 inches in width, and 1 inch in height. The decorative wording is made of iron and measures approximately 11 inches in height and spans the length of the wooden base. You proposed that this item is properly classified in heading 4420, Harmonized Tariff Schedule of the United States (HTSUS). However, we disagree with your proposal. The primary visual appeal of the decorative item is the metal script spelling “Hello Spring.” The wooden base is subsidiary in use and does not impart the essential character. It is the opinion of this office that the iron lettering imparts the essential character of this decorative item. The applicable subheading for the style number LH77102, Hello Spring Wooden Décor, will be 8306.29.0000, HTSUS, which provides for Statuettes and other ornaments, of base metal: Statuettes and other ornaments, and parts thereof: Other. The rate of duty will be Free. 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 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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