CLA-2-44:OT:RR:NC:N4:434
Carol Chen
Bansco Enterprise, Ltd.
1607 Diya Tower Jindi Bldg.
Zhongshanyi Road
Guangzhou 510000
CHINA
RE: The tariff classification of wood décor items from China
Dear Ms. Chen:
In your letter, dated June 20, 2022, you requested a tariff classification ruling. Product information and photos were submitted for our review.
SKU #BCSJ2021286, “MDF Block Décor,” is a wooden tabletop decoration made of medium density fiberboard (MDF). It measures approximately 5.91” x 5.91” x 1” thick and consists of a backing with frame. MDF letters are glued to the face of the board to spell out a phrase, either “One Day at a Time,” or “Trust the Timing of Your Life,” as shown in the sample photos.
Articles of MDF are considered to be articles of wood for the purposes of Chapter 44. 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.”
The applicable subheading for the “MDF Block Décor” will be 4420.19.0000, 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.
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