The tariff classification of wooden handicrafts from China.

N272928 March 11, 2016 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.:4420.10.0000 Jacqueline Ferrer E.C. Ferrer CHB INC. 4425 Atlantic Avenue, Suite A14 Long Beach, CA 90807 RE: The tariff classification of wooden handicrafts from China. Dear Ms. Ferrer: In your letter dated February 3, 2016, on behalf of National Spinning Co. Inc., you requested a tariff classification ruling. Photos were submitted. Item-1 is a “10-inch Birch Round Wreath with Jute Hanger.” Item-2 is a “10-inch Birch Heart Wreath with Jute Hanger.” Both wreaths are predominately composed of circular, bark chips. Item-3 is a mesh-net pack of four heart shaped wooden ornaments. No information was provided on the species of wood. In your letter you suggest that the wreaths are classified under 4602.19.8000 of the Harmonized Tariff Schedule of the United States (HTSUS). We turn to Legal Note 1 to Chapter 46, HTSUS, to determine if Birch bark chips have the same meaning as strips of Birch bark. Legal Note 1 to Chapter 46, HTSUS, states: In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. Unlike strips of Birch bark which are suitable for plaiting, interlacing or similar processes which can be made into mats, screens, baskets , luggage, handbags and flatgoods, and more, including decorative items, Birch bark chips are not flexible or sized for plaiting into these types of goods. It is our opinion that Birch bark chips are not of the class or kind of goods to be plaiting materials of heading 4602, HTSUS, in that the chips are not flexible materials for interweaving, interlacing or braiding, but rather are pieces of wood with their barks still remaining. Accordingly, the two wreaths are classifiable as ornaments of wood in heading 4420, HTSUS. As for item-3, the mesh-net pack of four heart shaped wooden ornaments, we do not find them to be a kit, nor a set for tariff purposes. See the Explanatory Notes (ENs) to the HTSUS, General Rules for the Interpretation of the Harmonized System, Rule 3 (b), (X), for a complete meaning of “goods put up in sets for retail sale.” Nevertheless, the four heart shaped wooden ornaments are all classifiable as ornaments of wood in heading 4420, HTSUS. The applicable subheading for the two wreaths and four heart shaped wooden ornaments 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 general 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 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division