The tariff classification of wooden letters and blank wooden plaques from China

N333549 June 20, 2023 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4421.99.9880; 9903.88.03 Regina Woody Hobby Lobby 7707 SW 44th Street Oklahoma City, OK  73179                                                                                                                  RE:      The tariff classification of wooden letters and blank wooden plaques from China Dear Ms. Woody: In your letter, dated June 14, 2023, you requested a tariff classification ruling for five items of wood.  Product information and photos were submitted for our review. Item 1, “Black Beaded Letter Wood Wall Décor,” consists of a letter of the alphabet cut from medium density fiberboard (MDF) (The letter “G” is shown in the photo submitted with the request).  A short strand of wooden beads is attached to the top to aid in hanging the letter on the wall.  The item measures approximately 9.5” high by 4.4” wide. Item 2, “Spiderman Lenticular Letter Wood Wall Décor,” is a letter of the alphabet cut from MDF. (The letter “A” is shown in the photo submitted with the request).  It measures approximately 10” tall and 8” wide.  The exterior of the letter is covered with a printed sheet of polycarbonate that is lithographically printed with images of Spiderman.  You state that the letter is 60% MDF and 40% polycarbonate.  A sawtooth metal hanger is mounted to the back for hanging. Item 3, “Oval Wood Shapes,” is a retail package of eight wooden oval discs.  The discs are unpainted birch plywood and measure approximately 3” by 4.5” by 1/8” thick.  You state that they are marketed as craft supplies. Item 4, “Wood Dice,” are pine wood cubes with rounded corners.  One side has a large, raised dot.  They are unpainted, natural wood and measure approximately 2” by 2”.  They will be marketed as craft supplies. Item 5, “Shield Wood Shapes,” is a retail package of eight birch plywood shield-shaped plaques, measuring approximately 2.9” by 4.5” by 1/8” thick.  They are unpainted, natural wood.  They will be marketed as craft supplies. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), which constitute the official interpretation of the tariff at the international level, specifically include wooden letters in heading 4421, HTSUS: “Other articles of wood,” read, “This heading includes:  … (3)  Theatrical scenery, joiners’ benches… letters…” See also existing New York rulings NY 881836, R04698, N003261, N020861, N317322, and N317326 that classify wooden letters in heading 4421, HTSUS and rulings N318446 and N324249, which address blank signs for crafting purposes in heading 4421, HTSUS. Therefore, the applicable subheading for the wooden letters, wooden dice, and blank plaques will be 4421.99.9880, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other.  The rate of duty will be 3.3 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.99.9880, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, as well as subheading 4421.99.9880, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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