The tariff classification of decorated tinplate trivets fromChina

NY 883192 March 11, 1993 CLA-2-83:S:N:N3:113 883192 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Catherine Pritchard Expeditors International of Washington, Inc. P.O. Box 2568 South San Francisco, CA 94080 RE: The tariff classification of decorated tinplate trivets from China Dear Ms. Pritchard: In your letter dated February 23, 1993, on behalf of Institutional Financing Services, Inc., you requested a tariff classification ruling. The merchandise is a Tin Trinket Set, consisting of two round decorated trivets, measuring six inches in diameter and depicting whimsical cartoon animals at play in the snow. The trivet surface is made of tinplate and the back is made of cork. Each trivet has a metal ring for hanging on the wall. It appears from the nature of the article that is is intended to be decorative. The applicable subheading for the trivets will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal. The rate of duty will be 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