The tariff classification of a Day of the Dead ofrenda altar from China

N359791 April 3, 2026 CLA-2-44:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Ryan Lickfield Geodis USA, LLC 5101 S Broad St. Philadelphia, PA 19112 RE: The tariff classification of a Day of the Dead ofrenda altar from China Dear Mr. Lickfield: In your letter, dated March 17, 2026, you requested a binding tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. The ruling was requested on a Day of the Dead ofrenda (“offering”) altar. Product information and a photo were submitted for our review. The product under consideration is a Day of the Dead ofrenda altar. The altar is constructed of medium density fiberboard (MDF) shaped like a shadow box picture frame standing on its end. It measures approximately 8.5 inches high by 5 inches wide by 1.5 inches deep. The front of the altar has two hinged doors that close over a space where there is a hanging metal clip for hanging pictures or letters from a deceased loved one. The doors are intended to stand open to hold the altar in an upright position and to create a space for offerings. The top edge of the front has an arched board that is painted with a skull and colored flourishes. The insides of the doors are also painted with skulls and flourishes. The altar is intended to be placed on a tabletop or shelf for display, and is used to hang and surround remembrances in celebration of Day of the Dead. Although the item has an internal space like a box, it is not used to enclose, hold, or store objects, and therefore, is not classifiable with other wooden boxes. It is similar to a picture frame, but does not hold nor display pictures or items in the manner that a frame would. The altar is generally stored for most of the year, not displayed at all times, like a picture frame. Furthermore, the doors open to create a space to place remembrances and Day of the Dead items, such as candles and flowers. The altar is ornamental, but not merely decorative. It is most akin to a functional furnishing. Note 3 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS) provides that “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.” Because the alter is constructed of MDF, it is classified in Chapter 44. The applicable subheading for the MDF Day of the Dead ofrenda altar 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 general rate of duty will be 3.2 percent ad valorem. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division