NY N338338: The tariff classification of a wooden décor item from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

N338338 

February 26, 2024 

CLA-2-44:OT:RR:NC:4:434

CATEGORY: Classification

TARIFF NO.: 4420.19.0000

Grace Chen
Zhejiang Hengtai Crafts Manufacturing Co., Ltd.
3-4f, No.655, Jichang Road, Yiwu
Jinhua 322000
China


RE:      The tariff classification of a wooden décor item from China     

Dear Ms. Chen:

In your letter, dated February 21, 2024, you requested a tariff classification ruling.  Photos and a description of the item were submitted for our review.

The “Wooden Mushroom Cluster,” item ADG24F0162E, is a wooden tabletop decoration constructed primarily of pine wood, which measures approximately four inches in diameter and six inches high.   A round wooden base supports three sculpted wooden mushrooms of various heights.  Around their stems is a bed of natural moss. The mushroom caps are decorated with gold or red glitter that has been adhered with glue.  

The applicable subheading for the wooden décor will be 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Statuettes and other ornaments (of wood):  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 charlene.s.miller@cbp.dhs.gov.

Sincerely, 

Steven A. Mack 
Director 
National Commodity Specialist Division