CLA-2-44:OT:RR:NC:N4:434
Terry Choi Silver Timing Ltd. Unit 801-802, 8/F, Pioneer Place 33 Hoi Yuan Road, Kwun Tong Kwun Tong District China RE: The tariff classification of a garland from China Dear Mr. Choi: In your letter dated March 6, 2025, you requested a tariff classification ruling. In lieu of samples, photos and product descriptions were provided for our review. The item under consideration is described as “valentine foam heart and bead garland,” intended to be used as decoration in the home. The garland is constructed of foam hearts and wooden beads (Maple wood) strung on hemp rope with a ribbon and hemp rope tassel at each end. The garland features two pink, two red and two purple foam hearts and twelve white, eight red and eight pink wooden beads. The item is available in different colors. The garland measures approximately 30 inches in length. You propose classification in subheading 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), as statuettes and other ornaments, of wood. We agree. The applicable subheading for the “valentine foam heart and bead garland” 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 http://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 CFR 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, please contact National Import Specialist Charlene S. Miller at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division