The tariff classification of an ornament from Taiwan

NY 887079 June 24, 1993 CLA-2-83:S:N:N3:113 887079 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Michele I. Smith Sears Merchandise Group 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of an ornament from Taiwan Dear Ms. Smith: In your letter dated May 28, 1993, you requested a tariff classification ruling. The merchandise is a fire hydrant ornament, item no. 97815. It is made of base metal, painted red and white and measures approximately 1 1/2 inches high. The fire hydrant will be used as an accessory in a decorative grouping of porcelain buildings, such as a village or railroad scene. The applicable subheading for the ornament 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