CBP Ruling N328682 — The tariff classification of wooden décor from China

Tariff classification

Headings: 4420

GRI rules applied: GRI 3(b)

Product description

SKU number BCSY-0913-2 is the “CR 23 Light Up Wooden Décor.” The decorative item stands approximately 12 inches tall and is approximately 8 ¼ inches wide and 5 inches deep. A hollow evergreen tree shaped frame of medium density fiberboard (MDF) stands vertically with a plastic LED candle, artificial foliage, and white berries mounted on its base. The tree portion has natural-colored wooden beads glued around its edge. The “candle” runs on two AA batteries, not included. The article is decorative and not classifiable in heading 9405, Harmonized Tariff Schedule of the United States (HTSUS), as a lighting fixture. The light provided by the electric LED candle is incidental or serves merely to enhance the aesthetic value. Decorations are excluded from heading 9405, HTSUS, by Note 1. (l) to chapter 94, HTSUS. In assessing the role of the LED candle in relation to the light-up wooden decor, the powered LED candle may add to the decorative appeal of the decorative article; such a complementary role is not sufficient to impart the article with its essential character. The presence or absence of the LED light (turned off or broken) does not affect whether the wooden décor/floral arrangement is identifiable as such. See HQ H179843. The décor is a composite article made of wood, plastic, foam, and other incidental materials. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the article. Per your submission, the MDF, which is considered to be wood for tariff purposes, heavily predominates by value and weight over the other mat

CBP rationale

the applicable subheading for the “CR 23 Light Up Wooden Décor” will be 4420.19.0000, HTSUS, which provides for statuettes and other ornaments, of wood, other than tropical wood.

Full text

N328682 October 28, 2022 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.19.0000 Carol Chen Bansco Enterprise, Ltd. 1607 Diya Tower Jindi Bldg. Zhongshanyi Rd. Guangzhou City, 510000 CHINA RE: The tariff classification of wooden décor from China Dear Ms. Chen: In your letter, dated October 9, 2022, you requested a tariff classification ruling. In lieu of samples, photos and product descriptions were provided for our review. SKU number BCSY-0913-2 is the “CR 23 Light Up Wooden Décor.” The decorative item stands approximately 12 inches tall and is approximately 8 ¼ inches wide and 5 inches deep. A hollow evergreen tree shaped frame of medium density fiberboard (MDF) stands vertically with a plastic LED candle, artificial foliage, and white berries mounted on its base. The tree portion has natural-colored wooden beads glued around its edge. The “candle” runs on two AA batteries, not included. The article is decorative and not classifiable in heading 9405, Harmonized Tariff Schedule of the United States (HTSUS), as a lighting fixture. The light provided by the electric LED candle is incidental or serves merely to enhance the aesthetic value. Decorations are excluded from heading 9405, HTSUS, by Note 1. (l) to chapter 94, HTSUS. In assessing the role of the LED candle in relation to the light-up wooden decor, the powered LED candle may add to the decorative appeal of the decorative article; such a complementary role is not sufficient to impart the article with its essential character. The presence or absence of the LED light (turned off or broken) does not affect whether the wooden décor/floral arrangement is identifiable as such. See HQ H179843. The décor is a composite article made of wood, plastic, foam, and other incidental materials. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the article. Per your submission, the MDF, which is considered to be wood for tariff purposes, heavily predominates by value and weight over the other materials. The MDF tree with wood beads portion also provides a great deal of the visual appeal. The wooden portion is the essential character. Therefore, the applicable subheading for the “CR 23 Light Up Wooden Décor” 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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