The tariff classification of a decorative wood stool from China.

N263110 April 9, 2015 CLA-2-:44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a decorative wood stool from China. Dear Ms. Aldinger: In your letter dated March 20, 2015, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item number 9036548 is a decorative wooden stool. The item is a decorative article used to hold small things. The stool is not intended to be used as a seat. The item has a square top and measures approximately 8 inches long by 7 inches wide by 7 ¾ high inches. The stool will be imported in two styles. The first stool is painted white with a barn scene and the word “welcome” on its top. The second stool is painted brown with a fall scene and the word “harvest” on its top. The applicable subheading for the decorative wood stool will be 4420.10.0000, Harmonized Tariff Schedule of the United States (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 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 Albert Gamble at albert.gamble@ dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division