814337 81 Ruling Active

The tariff classification of decorative articles from Greece and Turkey

Issued September 15, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000, 8306.21.0000

Headings: 8306

Product description

The tariff classification of decorative articles from Greece and Turkey

CBP rationale

The applicable subheading for the religious icon will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, plated with precious metal. The applicable subheading for the decorative plate will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other.

Full text

NY 814337 September 15, 1995 CLA-2-83:S:N:N4:113 814337 CATEGORY: Classification TARIFF NO.: 8306.21.0000; 8306.29.0000 Mr. Vasili Tatlis The I.Q Foundation 8455 Fountain Avenue, Suite 303 Los Angeles, CA 90069 RE: The tariff classification of decorative articles from Greece and Turkey Dear Mr. Tatlis: In your letter dated August 29, 1995, you requested a tariff classification ruling. The merchandise consists of two ornamental articles made of base metal. The first item is a religious icon depicting Jesus and two angels. It is made of silver-plated copper and framed in wood. The icon measures approximately 10 inches long by 7.5 inches wide, and will be hung on a wall. The country of origin is Greece. The second item is a colorful copper art plate made in Turkey. It is decorated by hand with paint and wire. The plate measures approximately 5.5 inches in diameter, and may be hung on a wall or placed on a table. The applicable subheading for the religious icon will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, plated with precious metal. The duty rate will be 6.1 percent ad valorem. The applicable subheading for the decorative plate will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The duty rate will be 4 percent ad valorem. Articles classifiable under subheading 8306.29.0000, HTS, which are products of Turkey are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the statute is renewed. This ruling is being issued under the provisions of Section 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 James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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