The tariff classification of decorative wooden shapes for crafting from China

N333547 June 26, 2023 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.19.0000 Regina Woody Hobby Lobby 7707 SW 44th St. Oklahoma City, OK  73179 RE:      The tariff classification of decorative wooden shapes for crafting from China Dear Ms. Woody: In your letter, dated June 14, 2023, you requested a tariff classification ruling for five items.  Photos and product descriptions were provided for our review. Item 1: “Wood Cut-Out Stars” are star shapes made of unpainted birch wood and measuring approximately 3” in diameter and 1/8” thick.  Eight stars will be packaged together for retail sale at the time of importation. Although the purchaser may choose to use the stars in a crafting project, they are also decorative items in their imported condition.   Item 2: “Yellow Stars” are stars made of plywood, measuring approximately 4.25” in diameter and 1/8” thick.  The stars are painted yellow, and eight stars will be packaged together for retail sale at the time of importation.  Although the purchaser may choose to use the cut-outs in a crafting project, they are also decorative items in their imported condition.    Item 3: “Laser Cut Wood Horses” are various plywood horse shapes measuring approximately 2” to 3” in length, 1.5” in width and 1/16” thick.  They are laser engraved with features, such as a mane, eyes, nose, mouth, tail, and hooves.  Four horses will be packaged together in a retail bag at the time of importation.  Although the purchaser may choose to further stain or use the cut-outs in a crafting project, they are also decorative items in their imported condition. Item 4: “Unicorn Wood Shape” is similar to the horses of Item 3 with a laser engraved mane, tail, horn, facial features, legs, and hooves to bring out the details.  It measures approximately 3” in length, 4.5” in width and 3/16” thick.  Although the purchaser may choose to further stain or use the cut-out in a crafting project, it is also a decorative item in its imported condition. Item 5: “Ocean Life Painted Wood Shapes” is a package of five assorted sea creature shapes, including an octopus, crab, dolphin, and two fish.  They are made of wood and measure approximately 2.5” up to 3.25” in length, 3” up to 4” in width, and 1/8” thick.  Each is colorfully painted and has ornamental details, such as facial features, fins, and tentacles.  They are decorative items in their imported condition, regardless of how the purchaser chooses to use them.    The applicable subheading for the decorative wooden shapes for crafting will be 4420.19.0000, Harmonized Tariff Schedule of the United States (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