CLA-2-44:OT:RR:NC:4:234
Mr. David Prata
OHL International
At CVS Health
Mail Code 5055
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a wooden beer cap map from China
Dear Mr. Prata:
In your letter, dated June 15, 2016, you requested a classification ruling. The ruling was requested on a wooden beer cap map. A sample was submitted for our review and will be returned to you, as requested.
The wooden beer cap map is a decorative item constructed from plywood. The plywood is cut into the shape of the continental United States and has 50 circular openings designed to hold and display beer caps. The map is constructed of two pieces of plywood that are screwed together with brackets (on the back side of the item) after retail purchase. A jute cord is attached to the top of the item for hanging on the wall. The map measures approximately 23.5” across by 15” tall by 5/16” in thickness.
As noted, the beer cap map is constructed of plywood, and is a decorative item. The beer caps are merely pressed into the circular openings. The beer cap map differs from other display cases in that there are no structural elements, such as shelves or doors. Therefore, the beer cap map is classifiable as an ornamental item in heading 4420, Harmonized Tariff Schedule of the United States (HTSUS). Note 3 to Chapter 44, HTSUS, allows that 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.
The applicable subheading for the wooden beer cap map will be 4420.10.0000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood. 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 World Wide Web at https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division