The tariff classification of a “Star Wall Hanging” from China.

N254137 June 17, 2014 CLA-2-44:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Joseph Stinson Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a “Star Wall Hanging” from China. Dear Mr. Stinson: In your letter dated May 29, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 9033823 (0-11822-09671-3) is the Welcome Friends, Star Wall Hanging. The star is constructed of Medium-density fiberboard (MDF), and has a piece of mesh under a polyester fabric across the middle of the star, of which the center of the fabric is adorned with foliage containing a pine cone and pine needles. A snowflake, as well as the phrase “Welcome Friends” is printed or painted on the front of the star. There is a vine hanger stapled to the back of the star. This item measures approximately 16½ inches from the furthest point to point and 16 inches from the closest point to point. In your letter, you suggested classification of the Star Wall Hanging under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: … Christmas ornaments.”). However, the phrase “Welcome Friends” is not closely associated with a specific festive occasion; rather, it is a generic slogan. In addition, a snowflake is a general symbol of winter, not a symbol or motif of a specific holiday. Therefore, this article is not classifiable as a festive article in heading 9505, HTSUS. The applicable subheading for the Star Wall Hanging 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 ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood.” The rate of duty will be 3.2% 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 Neil H. Levy at E-mail address: neil.levy@dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division