CLA-2-44:OT:RR:NC:N4:434
Mr. Frank Noah
COMIS International
16307 Arthur St.
Cerritos, CA 90703
RE: The tariff classification of a jewelry display bar from China
Dear Mr. Noah:
In your letter, dated March 10, 2021, you requested a tariff classification ruling on behalf of your client, Everything Mary LLC. A sample and product specifications were provided for our review.
Style number EMV10592-1 is a “Jewelry Display Bar” designed to hang necklaces, bracelets and such for display. The display bar is “T” shaped, with a base, central vertical pole and horizontal crossbar constructed of medium density fiberboard (MDF). The crossbar is padded with layer of foam, and the entire display bar is covered in rayon/polyester velvet. Per your submission, the item is 55% MDF, 35% velvet, 8% foam and 2% paper, by weight. The display measures approximately 9.25” long by 2.75” wide by 5.5” high. It is intended to stand on a table, counter or similar surface. The essential character of this composite article is imparted by the MDF, as it provides the structure and is indispensable to the item’s function. MDF is considered “wood” for the purposes of chapter 44, Harmonized Tariff Schedule of the United States, (HTSUS).
The applicable subheading for the display bar will be 4420.90.8000, 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: Other: Other. The rate of duty will be 3.2% 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 subheading 4420.90.8000, 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, HTSUS, in addition to subheading 4420.90.8000, 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