Base
A859141996-08-16New YorkClassification

The tariff classification of wall decorations from the Philippines.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

1404.90.0000

$10.8M monthly imports

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

29 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of wall decorations from the Philippines.

Ruling Text

NY A85914 August 16, 1996 CLA-2-14:RR:NC:FC:228 A85914 CATEGORY: Classification TARIFF NO.: 1404.90.0000, 6702.90.6500 Ms. Kim Young BDP International Inc. 27721 Walker NW Grand Rapids, MI 49504 RE: The tariff classification of wall decorations from the Philippines. Dear Ms. Young: In your letter dated July 9, 1996, on behalf of Meijer Inc., Grand Rapids, MI, you requested a tariff classification ruling. Samples were submitted with your letter. The abaca braid wall decor consists of braided abaca fibers decorated with various dried twigs, nuts, and seed pods. One style, measuring 22 inches long, includes two small terracotta pots. The other is said to have sliced sea shells as decoration. The second sample measures approximately 18 inches long and consists of dried corn husks that have been twisted to form imitation garlic bulbs decorated with various dried grains, nuts, seed pods, and flowers made of wood shavings. As requested, the samples will be returned to you. The applicable subheading for the abaca braid wall decor will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included...other. The rate of duty will be free. The applicable subheading for the corn husk with morass and flower wall decor will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof...of other materials...other...other. The rate of duty will be 17 percent ad valorem. 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 Stanley Hopard at 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division