The tariff classification of autumn decor from China

N309109 January 24, 2020 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Joseph Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of autumn decor from China Dear Mr. Kenny: In your letter, dated January 21, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. A sample and product description were provided for our review. Item 417270 is an autumn themed decoration for placing on a surface, such as a table or shelf. Mounted on a wood base are cutouts of a fox and a pumpkin made of medium density fiberboard (MDF). Above them is a sign, also made of MDF, with a metal plaque bearing the inscription, “Blessings” in cursive font. Three decorative autumn leaves of metal and textile decorate the piece, as well as a few plastic berries, natural sticks and grass on the base. It measures approximately 9 inches wide by 12 inches high. Note 3 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS), states, “Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.” Therefore, we shall consider the MDF to be wood for purposes of classification here. You propose classification of the decoration in subheading 4420.10.0000, HTSUS. We agree. The item is a composite good made up of various materials, but it is the wooden elements that impart the essential character. The wood represents the major visual appeal and structure of the piece. Per your supplied figures, the wood also predominates by value and weight. The applicable subheading for the autumn decor will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.” The rate of duty will be 3.2 percent 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