10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of miniature furniture from Hong Kong
Issued October 12, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 815404 (October 12, 1995)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The merchandise consists of three pieces of miniature furniture, made of steel wire. The pictures you provided show two different styles of table and one cradle. The sample cradle that came with your letter is 5 1/2 inches long, 4 inches wide and 3 3/4 inches high. In the opinion of this office, these items are not clearly for purposes of amusement, but are decorative in nature.
CBP rationale
The applicable subheading for the miniature furniture will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other.
Full text
NY 815404 October 12, 1995 CLA-2-83:R:N4:113 815404 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Marla O'Dell Westwater Enterprises 917 Mountain Ave. Mountainside, NJ 07092 RE: The tariff classification of miniature furniture from Hong Kong Dear Ms. O'Dell: In your letter dated September 14, 1995, you requested a tariff classification ruling. The merchandise consists of three pieces of miniature furniture, made of steel wire. The pictures you provided show two different styles of table and one cradle. The sample cradle that came with your letter is 5 1/2 inches long, 4 inches wide and 3 3/4 inches high. In the opinion of this office, these items are not clearly for purposes of amusement, but are decorative in nature. The applicable subheading for the miniature furniture will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be 4 percent ad valorem. 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
More rulings on the same tariff codes
The tariff classification of steel decorative wall hangings from Zimbabwe
The tariff classification of decorative aluminum urns from India
The tariff classification of a steel self-watering planter from China
The tariff classification of an aluminum statue from India
The tariff classification of a decorative steel garden arbor from China
The tariff classification of iron ornamental items from China
The tariff classification of a decorative wire pumpkin from China
The tariff classification of decorative copper relief wall plaques from Turkey
The tariff classification of decorative aluminum cremation urns from India
The tariff classification of a metal medallion encapsulated in a plastic card from China
Follow 815404
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.