Base
B867871997-07-16New YorkClassification

The tariff classification of wooden screen table decorations from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

4420.10.0000

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

28 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-06 · Updates real-time

Summary

The tariff classification of wooden screen table decorations from China

Ruling Text

NY B86787 July 16, 1997 CLA-2-44:RR:NC:2:230 B86787 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Michele Smith Import Department; Dept.733IMP Sears, Roebuck and Co. 3333 Beverly Road, BC 204A Hoffman Estates, IL 60179 RE: The tariff classification of wooden screen table decorations from China Dear Ms. Smith: In your letter dated June 17, 1997 you requested a tariff classification ruling. A ruling was requested for Sears stock numbers 91010 and 91025. Samples were submitted which will be returned to you as you requested. Stock no. 91010 is an angel design table decoration approximately 7 inches high by 7 inches wide. It consists of three flat wooden carved and painted angels hinged together. Stock no. 91025 is a reindeer design table decoration approximately 10 inches high by 15 inches wide. It consists of four flat wooden reindeers hinged together. The top third of the reindeer screen consists of the heads which have open space between them. Both articles are not designed to conceal, separate or shield objects and are therefore not screens. They are simply decorations in the form of miniature screens. The applicable subheading for the wooden table screen decorations will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4 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 Paul Garretto at 212-466-5779. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division