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872594 87 Ruling Active

The tariff classification of caliper display stands from Taiwan

Issued March 27, 1992 by U.S. Customs and Border Protection.

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87 872594 (March 27, 1992)

Tariff classification

HTS codes: 8306.29.0000, 8306.21.0000

Headings: 8306

Product description

They are in the shape of a caliper. The caliper arms screw down on whatever item the user wishes to display. They are made of brass, and are either plated with copper and nickel or with copper, nickel and gold.

CBP rationale

The applicable subheading for the gold-plated display stands will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, plated with precious metal. The applicable subheading for the other display stands 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 872594 March 27, 1992 CLA-2-83:S:N:N1:113 872594 CATEGORY: Classification TARIFF NO.: 8306.21.0000; 8306.29.0000 Mr. Paul J. Cory ITECO, Inc. P. O. Box 29531 Columbus, OH 43229 RE: The tariff classification of caliper display stands from Taiwan Dear Mr. Cory: In your letter dated February 26, 1992, received in this office on March 24, 1992, you requested a tariff classification ruling. The merchandise is display stands. The samples you provided were 5 inches and 6-1/2 inches high. They are in the shape of a caliper. The caliper arms screw down on whatever item the user wishes to display. They are made of brass, and are either plated with copper and nickel or with copper, nickel and gold. The applicable subheading for the gold-plated display stands will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, plated with precious metal. The rate of duty will be 6.5% ad valorem. The applicable subheading for the other display stands 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 5% 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

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