U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates real-time
The tariff classification of a Snowflake Wall Decoration from China
N286341 June 5, 2017 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of a Snowflake Wall Decoration from China Dear Mr. Stinson: In your letter dated May 12, 2017, you requested a tariff classification ruling. A sample was submitted for our review and will be returned, per your request. Rite Aid Item number 902838 is a “Snowflake Wall Decoration.” The item is a wooden snowflake measuring approximately 14¼ inches in diameter, constructed of medium density fiberboard (MDF) and iron. The snowflake is painted white with blue snowflakes and the words “Merry and Bright” screen printed on the front. An Iron loop is attached to the back for hanging on a wall. You suggest classification as a festive article within subheading 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS). However, a snowflake is not a recognized festive motif but it is simply a winter motif. The words "Merry and Bright" are not sufficient to limit its use to just Christmas. It would not be aberrant to display throughout the winter. The applicable subheading for the Snowflake Wall Decoration will be 4420.10.0000, 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 HTSUS and the accompanying duty rates are provided on the 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division