The tariff classification of wooden wall hangings from Canada

N361481June 2, 2026CLA-2-44:OT:RR:NC:N5:130
CATEGORY: Classification
TARIFF NO.: 4420.19.0000; 4421.99.9880
Ms. Cassie AblamowiczGrey Woods Company5101 Dundas Street WestToronto, ON M9A 5G8CanadaRE: The tariff classification of wooden wall hangings from Canada Dear Ms. Ablamowicz:In your letter, dated
May 12, 2026
, you requested a binding tariff classification ruling on wooden wallhangings. Product information and photos were submitted for our review.The products under consideration are wooden wall hangings crafted from solid eastern white pine (Pinusstrobus, a coniferous wood). They vary in size from the smallest at 9.5" x 3" to the largest at 11.25" x 25". You have submitted several styles for review. The first is the silhouette of a buffalo painted with asouthwestern-style pattern. The second is the silhouette of a cactus painted with the same southwesternpattern. The third is a pencil that is painted with an individual’s name. The fourth is a baseball pennantpainted with an individual’s name. The last is block letters painted with sports motifs, like the pattern of atennis ball or football. The wall hangings are cut with a keyhole shape on their backs for hanging; thehangings do not incorporate hardware. In your letter, you suggest that the wall hangings are classifiable under subheading 4420.19.0000,Harmonized Tariff Schedule of the United States (HTSUS), which provides for decorative articles of wood.We agree that this is appropriate for all but the block letter wall hangings. Customs and Border Protectionhas consistently found that wooden letter shapes are not decorative articles, and are, instead, classifiable asother articles of wood. The applicable subheading for the buffalo, cactus, pencil, and pennant wooden wall hangings will be4420.19.0000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelryor cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniturenot falling within chapter 94: Statuettes and other ornaments: Other. The general rate of duty will be 3.2percent ad valorem.
The applicable subheading for the block letter wooden wall hangings will be 4421.99.9880, HTSUS, whichprovides for Other articles of wood: Other: Other: Other: Other: Other. The general rate of duty will be 3.3percent 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