The tariff classification of a wooden wall décor from China

N335515 September 27, 2023 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4420.19.0000 Carol Chen Bansco Enterprise Ltd. 1308 Diya Tower Jindi Building, Zhongshanyi Rd. Guangzhou 510000 CHINA RE:      The tariff classification of a wooden wall décor from China      Dear Ms. Chen: In your letter, dated September 25, 2023, you requested a tariff classification ruling.  Photos and a description of the item were submitted for our review. SKU# BCNA-26052 is a wooden wall décor constructed of medium density fiberboard (MDF) painted to replicate natural wood grain.  The item is shaped in the outline of an evergreen tree with raised sides and a flat backing board.  It measures approximately 8.58” wide by 13.31” tall by 1.38” deep.  A short hemp loop is secured to the top for hanging.  Although when laying flat this item could resemble a functional tray, you state that it is not food safe and will be marked as such.  You also state that the item is exclusively to be used for decorative purposes, and we find that the hemp loop would make other uses impractical. The applicable subheading for the wooden wall décor will be 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornaments:  Other”  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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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