CLA-2-44:OT:RR:NC:N4:434
Lesa Hubbard
JC Penney
2401 S. Stemmons Freeway
Lewisville, TX 75067
RE: The tariff classification of a wall-mounted organizer from China
Dear Ms. Hubbard:
In your letter, dated June 11, 2021, you requested a tariff classification ruling. Photos and product specifications were provided for our review.
Item number 316207-B is a wall-mounted storage and organizer unit made primarily of medium density fiberboard (MDF). In your submission, you referred to the item as a “Checkerboard with Pockets” and state that the item is for use in the home. The piece consists of a back board of MDF, measuring approximately 14” wide and 22” high, with three divided MDF pockets running the entire width of the front, creating six pockets total. Each pocket measures approximately 11.8” high and 3.75” deep. The pockets can be used to hold mail, papers, or other miscellaneous household items.
Note 3 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS), states, “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, we shall consider the MDF to be wood for purposes of classification here.
The applicable subheading for the wall mounted organizer 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