The tariff classification of a Wood Wall Decoration from China

N293701 February 14, 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 a Wood Wall Decoration from China Dear Mr. Stinson: In your letter, dated January 17, 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 9042956 encompasses two styles of decorative wooden wall decor. One features an apple with the word, “Blessings,” while the other features a pumpkin with the word, “Welcome.” Both are constructed of medium-density fiberboard (MDF) with the cut out apple or pumpkin suspended in an open double-frame measuring approximately 13 inches in length by 8¾ inches in width. A loop of dried vines is attached to the frame and encircles the whole. A raffia bow and burlap embellishment are secured at the stem. Across the middle is a strip of burlap-like fabric printed with the respective word, either Blessings or Welcome. A double-stranded rope is attached to the back for hanging on a wall. You propose classification under 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed articles. We disagree. We find that the essential character of the wall decor is imparted by the wooden elements rather than the printing. The pumpkin and apple-shaped wooden cut-out ornaments with vine and raffia embellishments in their own right provide a strong decorative appeal and constitute more than merely a backing for the printed strip. Although it has a frame, it is not a framed picture or photograph of the kind described in the Explanatory Notes to Heading 4911, HTSUS. Further, in terms of weight, bulk and value, the wood heavily predominates. The applicable subheading for the wood wall decor 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