The tariff classification of fiberboard décor items from China

N361092May 21, 2026CLA-2-49:OT:RR:NC:N5:130
CATEGORY: Classification
TARIFF NO.: 4420.19.0000
Ms. Carol ChenBansco Enterprise LimitedRM.1308, Diya Tower, Jindi Building, Zhong Shan Yi Road,Guangzhou 510000ChinaRE: The tariff classification of fiberboard décor items from China Dear Ms. Chen:In your letter, dated
April 29, 2026
, you requested a binding tariff classification ruling on two fiberboarddécor items. Product information and photos were submitted for our review.The products under consideration, identified as “VAL27 Love and XOXO Décor”, SKU BC-SX26030902,are two tabletop décor pieces. The first is the word “love” in stylized letters, with “LO” stacked above“VE”. The second is in stylized letters with “XO” stacked above “XO”. Both are constructed of mediumdensity fiberboard (MDF) painted in various colors and coated with a shiny coating. They each measure 3.5"wide by 4.25" high by 0.6" thick. It is not clear if the two items are sold individually or as a two-piece set.Note 3 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS) provides that “Headings4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard,laminated wood or densified wood as they apply to such articles of wood.” Heading 4420 provides fordecorative articles of wood. The Love and XOXO pieces are decorative items that are constructed offiberboard and are therefore classified as decorative articles of wood.The applicable subheading for the Love and XOXO décor pieces will be 4420.19.0000, HTSUS, whichprovides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles,of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94:Statuettes and other ornaments: Other. The general rate of duty will be 3.2 percent ad valorem.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division