The tariff classification of decorative wall letters from China

NY R04698 September 14, 2006 CLA-2-44:RR:E:NC:2:230 R04698 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of decorative wall letters from China Dear Mr. Crago: In your letter dated August 22, 2006 you requested a tariff classification ruling. The ruling was requested on decorative wall letters, item # K035MA00117. A photograph of the product was submitted. The product consists of various letters of the alphabet made of medium density fiberboard (MDF). The letters are surface covered with a PVC faux leather material in various colors. The letters measure 12” x 9” x 1.5” and are intended to be mounted on a wall. The product is a composite good, composed of MDF wood and PVC plastic. The essential character is imparted by the wood because of the greater role the wood plays in the making and functioning of the article. The applicable subheading for the decorative wall letters, item # K035MA00117, will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division