CLA-2-44:OT:RR:NC:N4:434
Elizabeth McGuffin
Dolgencorp, Inc.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of wooden crafting items from China
Dear Ms. McGuffin:
In your letter, dated March 22, 2021, you requested a tariff classification ruling on four wood craft supplies. Product information and photos were submitted for our review.
SKU# 28847101, the “Hanging framed wooden sign,” is a rectangular board of medium density fiberboard (MDF), measuring 8” x 10”. It is spray painted white. The board is surrounded by a natural finish poplar frame. A jute rope is attached for hanging. The sign will be sold as a craft item. You state that the consumer may decorate the sign as desired, and the retail label reads, “paint, decorate, create.”
SKU# 28847301, the “Strip plaque,” is constructed of MDF. It is a rectangular block measuring 12” (L) x 2” (W) x 1.5” thick and is coated with stain. You state that the item may be used for crafting purposes.
SKU# 28846901, the “Wood round,” is a roundish slice of natural log, with the bark attached, measuring approximately 6” x 7” x .75” thick. It is labeled and will be sold as a craft supply. The label reads, “Art Skills,” Crafter’s Closet” “paint, decorate, create.”
SKU# 28847001, the “Hanging white wash plank,” is a blank wooden plaque, measuring approximately 5.5” x 12” x 1” thick. It has been white washed, and a jute rope is attached for hanging. You state that it may be used for crafting purposes.
Chapter Note 3 to chapter 44 of the Harmonized Tariff Schedule of the United States (HTSUS) reads, “Headings 4414 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.” Therefore, the MDF craft items are potentially classifiable as articles of wood in headings 4414 through 4421, HTSUS.
In your request, you inquire about classification under subheading 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.” We disagree. In their imported condition, the items are not decorative or ornamental.
The applicable subheading for the “Hanging framed wooden sign,” “Wood round,” and “Hanging white wash plank,” will be 4421.99.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the “Strip plaque” will be 4411.14.9090, HTSUS, which provides for Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Medium density fiberboard (MDF): Of a thickness exceeding 9 mm: Other: Other: Other: Other. The rate of duty will be 3.9 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4411.14.9090 and 4421.99.9780, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheadings 4411.14.9090 and 4421.99.9780, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division