The tariff classification of a decorative sign and a wooden box from China

N324384 February 18, 2022 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.19.0000; 4420.90.8000; 9903.88.03 Joseph Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decorative sign and a wooden box from China Dear Mr. Kenny: In your letter, dated February 16, 2022, you requested a tariff classification ruling for two items on behalf of your client, CVS Pharmacy, Inc. Photos and product descriptions were provided for our review. CVS Item 693347, the “Pumpkin Pie Recipe Sign,” is a table or wall decoration made of medium density fiberboard (MDF). It has the outer shape of a pumpkin with stem and measures approximately 9” tall x 8” wide x 1” thick. A small stand on the back helps to support it upright. The face is painted orange with white lettering. On the face is painted a recipe for pumpkin pie, including a short ingredient list and simple mixing and baking directions. CVS Item 728992 is an unlidded wooden box measuring approximately 13” long x 4” wide at its largest dimensions at the top and stands 6” high. It is made of China Fir Wood (cunninghamia lanceolata). On the front is a design of flowers, leaves and wheat with the words, “leaves falling, Autumn is calling” in stylized font. A leather handle is attached to each end. For the pumpkin decoration you propose classification in subheading 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), as ornaments of wood. We agree. We note that painting is not a form of “printing” as defined by chapter 49, so that chapter need not be considered. Therefore, the applicable subheading for Item 693347, the “Pumpkin Pie Recipe Sign,” will be 4420.19.0000, HTSUS, which provides for statuettes and other ornaments, of wood, other than tropical wood. The rate of duty will be 3.2 percent ad valorem. For the wooden box you propose classification in subheading 4420.19.0000 or 4420.90.4500, HTSUS. We disagree. The box is a functional storage box that is more than just an ornamental item of 4420.19. As to subheading 4420.90.45, HTSUS, we find that this unlidded box with no compartments is not similar to the named jewelry boxes, silverware chests etc. of that breakout. See Headquarters ruling H304788 that classifies unlidded, non-compartmented generic wood boxes in subheading 4420.90.8000, HTSUS. Therefore, the applicable subheading for Item 728992, the wooden box, will be 4420.90.8000, HTSUS. The rate of duty will be 3.2 percent. 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4420.90.8000, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4420.90.8000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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