The tariff classification of a wooden ornament from China

N242588 June 21, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Robin West Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a wooden ornament from China Dear Ms. West: In your letter dated May 28, 2013, you requested a tariff classification ruling. The ruling was requested on a decorative wooden ornament. A representative sample, identified as Item# 188893 “small cross ornament”, was submitted for our review and will be returned to you, as requested. Item# 188893 is a carved medium density fiberboard (MDF) depiction of a cross with a flattened base for standing on a surface. The sample measures approximately 5 ¼” (h) x 2 ¼” (l) x 1 1/8” (w) at its base. A printed image with text is lacquered onto the front of the cross. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. For the instant item, neither GRI 1 nor GRI 2 governs classification. The subject cross is composed of different materials that are prima facie classifiable in different headings, i.e., MDF and printed paper. As such, it is a composite good whose classification is governed by GRI 3(b). General Rule of Interpretation 3 (b) of the HTSUS states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The printed paper image contributes to the decorative appearance and consumer appeal of the item. However, the MDF provides the figure’s structure and gives the item its general shape. The MDF provides the greatest bulk and surface area, and is the predominant material contributing to the figure’s consumer appeal. The MDF therefore imparts the essential character of the item. The applicable subheading for the wooden ornament will be 4420.10.0000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and 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