The tariff classification of holiday figure wood boxes from China

N223696 July 16, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Jeanette Arciero Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of holiday figure wood boxes from China Dear Ms. Arciero: In your letter, dated June 26, 2012, you requested a tariff classification ruling on behalf of your client, CVS Caremark. The ruling was requested on “Holiday Fabric Figure Wood Decoration”, item 888639. Two representative samples were submitted for our review and will be returned to you as requested. Item 888639 consists of an open-top, painted box constructed of medium density fiberboard (MDF), measuring approximately 9.5 inches (L) x 4.5 inches (W) x 4.5 inches (H). Style A has a padded textile sign across its face that is printed with the word “Welcome”. Perched on the back upper edge of the box are three stuffed, textile snowman heads outfitted with headgear and scarves. Two stuffed, textile snowman arms embrace the sides of the box. Style B also has a padded textile sign across its face that is printed with the expression “Merry Christmas”. On the back upper edge of this box are a reindeer head, a Santa Claus head, and a snowman head, also variously outfitted, and constructed of textile and stuffed. Stuffed, textile reindeer and snowman arms embrace the sides of the box. The boxes can be placed on tables, shelves, or other flat surfaces. Style A, the “Welcome” box, depicts three snowmen, which are not recognized festive motifs, but winter symbols. Style B, the “Merry Christmas” box, has a festive Santa Claus motif and the words “Merry Christmas”, but these are merely accents to a functional box. Articles having a utilitarian function are specifically excluded from classification in Chapter 95 by Legal Note 1(v) to Chapter 95. The holiday figure boxes are composite goods made up of multiple materials classifiable in different headings. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States, (HTSUS), states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject holiday boxes is imparted by the MDF frame, which predominates in weight and which gives each box its structure and function as a receptacle. Furthermore, Legal Note 1(v) to Chapter 95 requires festive articles with a utilitarian function to be classified according to their constituent material, or, in the case of Style B, the MDF box. The applicable subheading for the holiday figure wood boxes will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 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, Thomas J. Russo Director National Commodity Specialist Division