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The tariff classification of heart-shaped decoration from India
Issued August 19, 1992 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard87 877258 (August 19, 1992)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The tariff classification of heart-shaped decoration from India
CBP rationale
The applicable subheading for the item 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 877258 August 19, 1992 CLA-2-83:S:N:N1:113 877258 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Lisa Giamboi Putaumayo 149 Wooster Street New York, NY 10018 RE: The tariff classification of heart-shaped decoration from India Dear Ms. Giamboi: In your letter dated August 10, 1992, you requested a tariff classification ruling. The merchandise is a heart-shaped decoration. The item is a small mirror, approximately 2 inches square, enclosed in a heart made of copper foil. The heart is about 8 inches by 6 inches and is covered with symbols. It is the opinion of this office that the item is intended to be principally used as a decoration. The applicable subheading for the item 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 duty rate will be 5 percent ad valorem. Articles classifiable under subheading 8306.29.0000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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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