854794 85 Ruling Active

The tariff classification of gold-plated metal hanging ornaments from Taiwan.

Issued August 3, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.21.0000

Headings: 8306

Product description

These decorative metal ornaments will be imported both with or without the stone attached. This type of hanging ornament is used to decorate trees in homes and offices.

CBP rationale

The applicable subheading for the gold-plated metal hanging ornament will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornaments of base metal.

Full text

NY 854794 AUG 3 1990 CLA-2-83:S:N:N1:113 854794 CATEGORY: Classification TARIFF NO.: 8306.21.0000 Ms. Julie L. Paintner Harper Robinson & Company 10801 Pear Tree Lane, Suite 300 St. Ann, MO 63074 RE: The tariff classification of gold-plated metal hanging ornaments from Taiwan. Dear Ms. Paintner: In your letter dated July 23, 1990 on behalf of Intaglio Designs LTD., you requested a tariff classification ruling. The sample you submitted is a gold-plated metal hanging ornament with a glass stone attached. These decorative metal ornaments will be imported both with or without the stone attached. This type of hanging ornament is used to decorate trees in homes and offices. The applicable subheading for the gold-plated metal hanging ornament will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornaments of base metal. The rate of duty will be 6.5 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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →