N325924 N3 Ruling Active

The tariff classification of a wooden chain decor from China

Issued May 23, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4420.19.0000

Headings: 4420

Product description

The item under consideration is a wooden household decoration, which consists of six large, chunky links in a chain made of medium density fiberboard (MDF) and painted. The total length is approximately 16.4”. The attached label reads “decorations use only.” In your ruling request you reiterate that claim that the linked chain is for decorative purposes only and supplied photos of the item used as a household decoration draped across coffee table books and resting adjacent to vases and trays as an additional accent. Based on its dimensions, it seems improbable that the chain would have any utilitarian function. You propose classification in subheading 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), as statuettes and other ornaments, of wood. We agree.

CBP rationale

The applicable subheading for the chunky decorative chain links will be 4420.19.0000, HTSUS, which provides for statuettes and other ornaments, of wood, other than tropical wood.

Full text

N325924 May 23, 2022 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.19.0000 Melody Wei GuangZhou HongYi Craft Co., Ltd. No. 86 Niu Li Ling, Nan Yang QinBu Village, XingYa Street, HuaDu District GuangZhou City CHINA RE: The tariff classification of a wooden chain decor from China Dear Ms. Wei: In your letter, dated May 5, 2022, you requested a tariff classification ruling. In lieu of samples, photos and product descriptions were provided for our review. The item under consideration is a wooden household decoration, which consists of six large, chunky links in a chain made of medium density fiberboard (MDF) and painted. The total length is approximately 16.4”. The attached label reads “decorations use only.” In your ruling request you reiterate that claim that the linked chain is for decorative purposes only and supplied photos of the item used as a household decoration draped across coffee table books and resting adjacent to vases and trays as an additional accent. Based on its dimensions, it seems improbable that the chain would have any utilitarian function. You propose classification in subheading 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), as statuettes and other ornaments, of wood. We agree. The applicable subheading for the chunky decorative chain links will be 4420.19.0000, HTSUS, which provides for statuettes and other ornaments, of wood, other than tropical 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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