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The tariff classification of a decorative hanging arch from China
N320346 July 12, 2021 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ivy Yang Bansco Enterprise Ltd. Room 1607, Diya Tower Jindi Bldg., Zhong Shan Yi Rd. Guangzhou, 510000 CHINA RE: The tariff classification of a decorative hanging arch from China Dear Ms. Yang: In your letter, dated July 5, 2021, you requested a tariff classification ruling. Photos and a product description were provided for our review. The “Hanging Arch” (no SKU# currently assigned) is a decorative item intended to hang on a wall or in front of a window. It is constructed of medium density fiberboard (MDF) and is shaped like an arched window with 12 cut out areas - no glass. It measures approximately 14” wide, 23.25” high and 1” thick. The front is painted white. A toothed metal hanger is affixed to the back for hanging. 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. The applicable subheading for the “Hanging Arch” 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