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The tariff classification of wooden tabletop decor from China
Issued March 3, 2023 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N331194 (March 3, 2023)
Tariff classification
HTS codes: 4420.19.0000
Headings: 4420
Product description
Photos and product descriptions were provided for our review. The item under consideration is SKU# BCSJ2023024, “ES24 K TBTP BOY WRD RUNNER.” It is available in two styles. They are purely decorative items cut from medium density fiberboard (MDF) and are designed to stand on a table, shelf, or other flat surface. Style A spells out “BE BRAVE” in cut out letters with the word “BE” atop the word “BRAVE” and is embellished with a dinosaur egg and dinosaur footprints. Style B spells out “BOYS ONLY” with the word “BOY” atop the word “ONLY” and is embellished with dinosaur scales and an MDF dinosaur footprint in the middle of the “O”s.
CBP rationale
The applicable subheading for the “Runners” will be 4420.19.0000, HTSUS, which provides for statuettes and other ornaments, of wood, other than tropical wood.
Full text
N331194 March 3, 2023 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.19.0000 Carol Chen Bansco Enterprise Ltd. 1308 Diya Tower, Jindi Bldg. Zhongshanyi Road Guangzhou 510000 CHINA RE: The tariff classification of wooden tabletop decor from China Dear Ms. Chen: In your letter, dated February 28, 2023, you requested a tariff classification ruling. Photos and product descriptions were provided for our review. The item under consideration is SKU# BCSJ2023024, “ES24 K TBTP BOY WRD RUNNER.” It is available in two styles. They are purely decorative items cut from medium density fiberboard (MDF) and are designed to stand on a table, shelf, or other flat surface. Style A spells out “BE BRAVE” in cut out letters with the word “BE” atop the word “BRAVE” and is embellished with a dinosaur egg and dinosaur footprints. Style B spells out “BOYS ONLY” with the word “BOY” atop the word “ONLY” and is embellished with dinosaur scales and an MDF dinosaur footprint in the middle of the “O”s. The applicable subheading for the “Runners” 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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