The tariff classification of fabric covered wood wall letters from China

N020861 January 9, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Ms. Colleen Schmolke Global Trade Operations Target Customs Brokers, Inc. 7000 Target Parkway N NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of fabric covered wood wall letters from China Dear Ms. Schmolke: In your letter dated December 10, 2007, on behalf of Target Corporation, you requested a tariff classification ruling. The ruling was requested on item number 097-02-2344, the “Shabby Chic Wall Letters.” A sample of the product was submitted, which will be returned to you as you requested. The sample consists of a retail packed set of five letters that spell the word “D-R-E-A-M.” The letters measure approximately 9” tall x 6-1/2” to 10-3/4” wide. They are constructed of ¾” thick medium density fiberboard (MDF). The outer surface is decoratively covered with fabric printed with five different coordinating designs. Each letter has two hangers attached to the back for wall mounting. The letters are composite goods composed of two different materials, wood and fabric. The essential character is imparted by the wood, which forms the letters and comprises almost all of the bulk of these heavy wall letters. Although the fabric provides visual appeal, the wood plays a more important role in the functioning of these articles. The applicable subheading for the “Shabby Chic Wall Letters,” item number 097-02-2344, 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/. 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