The tariff classification of Pumpkin Wall Plaques from China

N293699 February 21, 2018 CLA-2-44:OT:RR:NC:N4:434 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 Pumpkin Wall Plaques from China Dear Mr. Stinson: In your letter, dated January 22, 2018, you requested a tariff classification ruling. A sample was submitted for our review and will be returned, per your request. Rite Aid Item number 9042929 is a “Pumpkin Wall Plaque.” The item is a pinewood plaque in the shape of a pumpkin measuring approximately 6¾ inches in height and 10 inches in length. The front has been grooved to resemble rustic planks. A raffia bow, a green pumpkin leaf of metal, and a coiled pumpkin vine of wire are attached at the stem. An arch of rope, visible at the top, is attached for hanging. The item is available in two styles. The first style is screen printed with the word “Welcome,” and the second style is screen printed with the word “Grateful.” You propose classification in subheading 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed articles. We find that the essential character of the pumpkin wall plaques is imparted by the wooden element rather than the printing. The wooden pumpkin shape with leaf, wire and raffia embellishments provide a strong decorative appeal of their own and constitute more than merely a frame or backing for the printed portion. The rustic wooden aspect has been further emphasized by the prominent “plank” effect. In terms of weight, bulk and value, the wood heavily predominates. The applicable subheading for the hanging plaque will be 4420.10.0000, HTSUS, which provides for Statuettes and other ornaments, of wood. The rate of duty will be 3.2% ad valorem. The applicable subheading for the Pumpkin Wall Plaque will be 4420.10.0000, HTSUS, which provides for Statuettes and other ornaments of wood. The 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