The tariff classification of wooden wall decorations from China

N270339 November 6, 2015 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Yanting Hong Evergreen Logistics Co., LTD, Fuzhou Branch Unit C1, 29/F, World Trade Plaza, No 71, WU SI Rd. Fuzhou, Fujian, China 350000 RE: The tariff classification of wooden wall decorations from China Dear Ms. Hong: In your letter dated October 30, 2015, on behalf of Fuzhou Dongqiao Home Décor Co.,LTD, you requested a tariff classification ruling. A photograph sample of Item JLP12557 was submitted for our review. This item is a wooden wall décor. The words “Land of the FREE because of the Brave USA” are painted on the front of a rectangular wood which measures approximately 16.5” (h) x 10.5” (l) x ½” (d). A textile rope has been affixed to the back of the wall décor for hanging the decoration on a wall. The product will be imported and sold retail as a decorative display for an interior wall. The applicable subheading for the wooden wall decorations will be 4420.10.0000, HTSUS, which provides 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 Albert Gamble at albert.gamble@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division