CLA-2-44:OT:RR:NC:N4:434
Carol Chen
Bansco Enterprise Ltd.
1308 Diya Tower, Jindi Bldg.
Zhongshanyi Road
Guangzhou 510000
CHINA
RE: The tariff classification of wooden tabletop decor from China
Dear Ms. Chen:
In your letter, dated February 28, 2023, you requested a tariff classification ruling. Photos and product descriptions were provided for our review.
The item under consideration is SKU# BCSJ2023024, “ES24 K TBTP BOY WRD RUNNER.” It is available in two styles. They are purely decorative items cut from medium density fiberboard (MDF) and are designed to stand on a table, shelf, or other flat surface. Style A spells out “BE BRAVE” in cut out letters with the word “BE” atop the word “BRAVE” and is embellished with a dinosaur egg and dinosaur footprints. Style B spells out “BOYS ONLY” with the word “BOY” atop the word “ONLY” and is embellished with dinosaur scales and an MDF dinosaur footprint in the middle of the “O”s.
The applicable subheading for the “Runners” will be 4420.19.0000, HTSUS, which provides for statuettes and other ornaments, of wood, other than tropical 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 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