The tariff classification of wooden wall decorations from China

N181422 September 14, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 6304.92.0000 Ms. Colleen O’Shea-Moran Darice Inc. 13000 Darice Parkway Park 82 Strongsville, OH 44149 RE: The tariff classification of wooden wall decorations from China Dear Ms. O’Shea-Moran: In your letter dated August 18, 2011 you requested a tariff classification ruling on behalf of your client, Lamrite West Inc. The ruling was requested on two wooden wall decorations. Two representative samples were submitted for our review which will be returned to you as requested. The first item, #5911-015, is a wooden wall hanging decoration. The wall hanging measures approximately 8” (l) x 7” (w) x ¾” thick and is in the shape of a heart with printed words on the face of the decoration. A textile strip is stapled to the back of the decoration to facilitate hanging. The second item, #5910-253, is a wooden wall hanging decoration. The wall hanging is rectangular and measures approximately 20” (l) x 4 ½” (w) x ½” thick. The decoration consists of a medium density fiberboard (MDF) backing with a frame of ½” thick strips of wood glued around the entire edge. A piece of cotton fabric with embroidered words is glued to the MDF backing. The wall hanging has two metal clasps attached to the back of the decoration to facilitate hanging. The applicable subheading for the wooden heart wall decoration will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the wooden wall decoration with embroidered cotton fabric will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.3 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division