811912 81 Ruling Active

The tariff classification of bronzed baby-booties display from Mexico or Honduras; Article 509

Issued July 11, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.30.0000

Headings: 8306

Product description

The merchandise is a metal base which holds a metal picture frame. The base and frame may be made of solid copper or of copper-plated aluminum. Also, baby shoes, supplied by your customers, will be exported to be copper-plated and permanently mounted on the base directly in front of the picture frame. The finished item is a sentimental display for parents. This ruling addresses only the classification of the base metal displays. Your request for a similar article of wood will be addressed under separate cover. Furthermore, there is insufficient information to rule on the applicability of any preferential rate of duty under the NAFTA.

CBP rationale

The applicable subheading for the baby shoes display will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames, of base metal.

Full text

NY 811912 July 11, 1995 CLA-2-83:S:N:N3:113 811912 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Mr. Mike Prado Heirloom Galvanoplastics 2546 Hodges Bend Sugarland, TX 77479 RE: The tariff classification of bronzed baby-booties display from Mexico or Honduras; Article 509 Dear Mr. Prado: In your letter dated June 13, 1995, you requested a tariff classification ruling. The merchandise is a metal base which holds a metal picture frame. The base and frame may be made of solid copper or of copper-plated aluminum. Also, baby shoes, supplied by your customers, will be exported to be copper-plated and permanently mounted on the base directly in front of the picture frame. The finished item is a sentimental display for parents. This ruling addresses only the classification of the base metal displays. Your request for a similar article of wood will be addressed under separate cover. Furthermore, there is insufficient information to rule on the applicability of any preferential rate of duty under the NAFTA. The applicable subheading for the baby shoes display will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames, of base metal. The general rate of duty will be 4.8 percent ad valorem. Articles classifiable under subheading 8306.30.0000, HTS, which are products of Honduras are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed beyond July 31, 1995. We suggest that you contact your local Customs office before importing the merchandise. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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