The tariff classification of wooden TV wall panels from Canada

N305587 August 27, 2019 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Michael Dahm Cole International USA Inc. 1775 Baseline Rd. Grand Island, NY 14072 RE: The tariff classification of wooden TV wall panels from Canada Dear Mr. Dahm: In your letter, dated August 2, 2019, you requested a tariff classification ruling on behalf of your client, Credible Hospitality Corporation. In lieu of a sample, photos and a product description were provided. The product under consideration is a “TV wall panel” designed to hang on the wall and frame a television. It measures approximately 78” wide, 79” high and 11.5” deep and is constructed of medium density fiberboard (MDF) and oak veneer. It is a non-load bearing floating wall panel with a cut out in the middle for the television and a cut out to each side for related equipment. The television does not rest on or hang on the wood wall panel. Rather, the television will be bolted directly to the wall. Because the item does not have shelving, is not floor-standing, and is not used for storage or organization, it is not furniture of chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the wooden wall panel will be 4420.90.8000, 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: Other: Other. 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.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division