The tariff classification of surface covered wooden shapes from China

N006262 March 1, 2007 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Mr. Neil Gwartzman Masters International 4400 Grape St. Denver, CO 80216 RE: The tariff classification of surface covered wooden shapes from China Dear Mr. Gwartzman: In your letter dated January 22, 2007 you requested a tariff classification ruling. The ruling was requested on surface covered wooden shapes to be used as wall hangings. Two samples were submitted, which will be returned to you as you requested. The samples consist of a 16” long teardrop shape and a triangle with 6” long sides. Other shapes such as hexagons, ovals, stars and the like will be imported. The shapes are constructed with 1-3/8” thick wood pieces glued together. The front surface and the edges of the shapes are covered with a painted plastic coated textile material. The material is stapled to the backside of the shapes. The shapes will be used by home decorators to create various designs for mounting on walls. The surface covered wooden shapes are composite goods composed of two different materials. The essential character of the shapes is imparted by the wood component, which comprises the greater bulk and plays a more important role in creating the shapes. The applicable subheading for the surface covered wooden shapes described above will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 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 World Wide Web at http://www.usitc.gov/tata/hts/. The samples submitted were not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division