The tariff classification of wooden bookends from Canada

N361510June 4, 2026CLA-2-44:OT:RR:NC:N5:130
CATEGORY: Classification
TARIFF NO.: 4420.90.8000
Ms. Cassie AblamowiczGrey Woods Company5101 Dundas Street WestToronto, ON M9A 5G8CanadaRE: The tariff classification of wooden bookends from Canada Dear Ms. Ablamowicz:In your letter, dated
May 13, 2026
, you requested a binding tariff classification ruling on wooden bookends. Product information and photos were submitted for our review.The products under consideration are many styles of wooden bookends crafted from solid eastern white pine(Pinus strobus, a coniferous wood). They vary in size from 7" high by 5" wide by 3 1/2" deep to 8 1/2" highby 7" wide by 3 1/2" deep. The bookends have a generally “L” shape and are adorned with wooden shapes torepresent a cactus, a fox, a space ship, flowers, or other motifs. The bookends are furnishings that rest on aflat surface, such as a tabletop or shelf, and hold books upright and in place.The applicable subheading for the bookends will be 4420.90.8000, Harmonized Tariff Schedule of the UnitedStates (HTSUS), which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry orcutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniturenot falling within chapter 94: Other: 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