The tariff classification of a set of 3 Wood Block Words from China.

N268482 October 1, 2015 CLA-2-44:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Bernadette Placido Customs Compliance QVC, INC., Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a set of 3 Wood Block Words from China. Dear Ms. Placido: In your letter dated September 2, 2015, you requested a tariff classification ruling. The sample submitted will be returned to you. Item number H207010 is identified as “PEACE,” “MERRY,” and “BELLS.” The item is set of three wooden block letters which form the words “PEACE,” “MERRY,” and “BELLS.” Each block measures approximately 2¾ inches in height by 1¾ inch in width by 2 inches in depth. The sets are available in the colors natural, red or gold. The item is intended for indoor use as a greeting decoration. You suggest classification of the set of 3 Wood Block Words under subheading 9505.10.1500, “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” The rate of duty will be Free. We disagree with you on the subheading of this classification. Although you suggest classification under tariff subheading 9505.10.1500, the generic words “Peace,” “Merry,” “Bells” are not limited to Christmas use. The applicable subheading for the “PEACE,” “MERRY,” and “BELLS” 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 TSUS 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@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division