N327591

N327591 August 17, 2022 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.19.0000 Carol Chen Bansco Enterprise, Ltd. 1607 Diya Tower Jindi Bldg. Zhongshanyi Rd. Guangzhou City, 510000 CHINA RE: The tariff classification of wooden décor from China Dear Ms. Chen: In your letter, dated August 11, 2022, you requested a tariff classification ruling on two wall décor items. In lieu of samples, photos and product descriptions were provided for our review. SKU number BCSHX-G2207003 comes in two similar versions. Both consist of a flat wall hanging made of medium density fiberboard (MDF) that is shaped like the silhouette of a pickup truck seen from behind, including the cab, tires, and fenders. The back window is cut out, and a rear bumper and taillights are added accents. The truck measures approximately 11.4 inches tall and 11.4 inches wide at its widest. One version of the design includes the words, “Welcome Friends” written across the bumper. A spray of Styrofoam pumpkins and plastic leaves is attached to the middle, as if they are spilling out of the truck bed. The second version has the words, “Gather Together” written on the bumper and a spray of artificial sunflowers and leaves. Both feature a hemp rope attached to the top for hanging. Per your submission, the MDF, which is considered to be wood for tariff purposes, predominates by value and weight over the other materials. The wooden pickup truck portion also provides a great deal of the visual appeal. The applicable subheading for the wall decor 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. 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