The tariff classification of brass mail boxes, towel racksand planters from Taiwan and Hong Kong

NY 883614 March 11, 1993 CLA-2-83:S:N:N3:113 883614 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 7418.20.1000 Mr. Warren E. Coe Amway Corporation 7575 Fulton Street, East Ada, Michigan 49355-0001 RE: The tariff classification of brass mail boxes, towel racks and planters from Taiwan and Hong Kong Dear Mr. Coe: In your letter dated March 4, 1993, you requested a tariff classification ruling. The merchandise consists of three items. The first is the Z1754 His/Hers Solid Brass Towel Rack. The second is the X8179 Solid Brass Planter. The third is the Z2024 Solid Brass Mailbox. The towel rack is a set of towel hooks made into the words "HIS" and HERS," of a type frequently found near the bath or shower in a home. Although of a decorative form, the items have a clearly defined utilitarian function. The applicable subheading for the towel rack will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware of brass. The rate of duty will be 3.7 percent ad valorem. The planters are oval shaped and have two handles. Although they have a function, it is only to hold other decorative articles, namely plants, and to add to their decorative effect. They are of a class or kind of merchandise which are considered ornamental. The applicable subheading for the planters will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments. The rate of duty will be 5 percent ad valorem. The mail box is an oblong box with a lid and two brackets. It is a mail box only in a nostalgic sense. It has no lock or other means of security for the mail. While the mail box has some limited function, perhaps for holding a newspaper or hand bills, it is our opinion that it is primarily decorative in nature.  The applicable subheading for the mail box will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments. 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