U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates real-time
The tariff classification of decorative wall décor from China.
N276946 July 25, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 6702.10.4000; 6702.90.6500 Ms. Teresa Petz Hobby Lobby Stores, Inc. 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of decorative wall décor from China. Dear Ms. Petz: In your letter undated but received on June 24, 2016, you requested a tariff classification ruling. Item 336412, Self-Adhesive 3D Mariposa Flowers Wall Décor, consist of flower-shaped décor made primarily of medium density fiberboard (MDF), with self-adhesive dots on the back of the décor for affixing to a wall. You suggest that these flowers are not classifiable as artificial foliage due to their one-piece construction, and instead are classified under tariff heading 4420, HTSUS, and we concur. Item 313486, 3D Self-Adhesive Mirror Daisies Wall Décor, consists of daisy-shaped décor made primarily of plastic, with self-adhesive dots on the back of the décor for affixing to a wall. You suggest that this daisy-shaped décor is classifiable as artificial foliage due to its construction by assembling various parts via binding, gluing, fitting into one another, or similar methods, and we concur. Item 332890, 3D Self-Adhesive Mirror Poppies Wall Décor, consists of poppy-shaped décor made primarily of plastic, with self-adhesive dots on the back of the décor for affixing to a wall. You suggest that this poppy-shaped décor is classifiable as artificial foliage due to its construction by assembling various parts via binding, gluing, fitting into one another, or similar methods, and we concur. Item 1069566, 3D Self-Adhesive Black & White Paris Flowers, consists of black and white flower décor made primarily of paper, with self-adhesive dots on the back of the décor for affixing to a wall. You suggest that this black and white flower-shaped décor is classifiable as paper artificial foliage and we concur. The applicable subheading for item 336412 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% ad valorem. The applicable subheading for items 313486 and 332890 will be 6702.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Artificial flowers, foliage and fruit and parts thereof...: of plastics: other, including parts.” The rate of duty will be 3.4 percent ad valorem. The applicable subheading for item 1069566 will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Other.” The rate of duty will be 17% 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 https://hts.usitc.gov/current. 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 Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division