The tariff classification of a wooden tassel from China

N194201 December 15, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Mr. Oscar H. Vildosola Osvil International 2105 N Sulphur Springs Road Douglas, AZ 85607 RE: The tariff classification of a wooden tassel from China Dear Mr. Vildosola: In your letter dated October 14, 2011, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on November 21, 2011. The ruling was requested on a wooden tassel. Photographs of the product were submitted for our review. The round wooden tassel measures approximately 1” high x ½” in diameter. In your letter you state that the tassel is composed of basswood and is coated with polyurethane and cellulose. The tassel is tapered at the top and is drilled lengthwise. The tassel will be threaded on the cord that is used to open and close the venetian blind. The tassel functions as a weight and as a handle by which to grip the cord. The applicable subheading for the wooden tassel will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: Other. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division