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885962 88 Ruling Active

The tariff classification of steel wall hangings from Haiti

Issued May 14, 1993 by U.S. Customs and Border Protection.

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88 885962 (May 14, 1993)

Tariff classification

HTS codes: 8302.50.0000, 8306.29.0000

Headings: 8302, 8306

Product description

The tariff classification of steel wall hangings from Haiti

CBP rationale

The applicable subheading for the plaques with hooks will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat-racks, hat pegs, brackets and similar fixtures of base metal. The applicable subheading for the plaque without hooks will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal.

Full text

NY 885962 May 14, 1993 CLA-2-73:S:N:N3:113 885962 CATEGORY: Classification TARIFF NO.: 8302.50.0000; 8306.29.0000 Ms. Anna M. Dotson Mountcastle International, Ltd. 107 8th Avenue St. Petersburg Beach, FL 33706 RE: The tariff classification of steel wall hangings from Haiti Dear Ms. Dotson: In your letter dated April 22, 1993, you requested a tariff classification ruling. The merchandise is a steel wall hanging or plaque made from an oil drum, and part of a product line known as "Caribbean Oil Drum Art." It is cut out and brightly painted in six designs: Gingerbread House, Caribbean House, Caribbean Cottage, Banana House, Bus, and Tropical Flower. All of these styles have bent metal hooks for hanging items such as pot holders and keys, except Tropical Flower, which is solely decorative in nature. The applicable subheading for the plaques with hooks will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat-racks, hat pegs, brackets and similar fixtures of base metal. The duty rate will be 3.4 percent ad valorem. The applicable subheading for the plaque without hooks will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal. The duty rate will be 5 percent ad valorem. Articles classifiable under subheadings 8302.50.0000 and 8306.29.0000, HTS, which are products of Haiti are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Articles classifiable under subheadings 8302.50.0000 and 8306.29.0000, HTS, which are products of Haiti are entitled to duty free treatment under the Caribbean Basin Initiative (CBI) 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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