887691 88 Ruling Active

The tariff classification of statues, tabernacles, chalices, and candelabra from Italy

Issued July 8, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000, 9405.50.4000, 3926.40.0000, 8306.21.0000

Headings: 9405, 3926, 8306

Product description

The tariff classification of statues, tabernacles, chalices, and candelabra from Italy

CBP rationale

The applicable subheading for the statues, tabernacles and chalices which are cast in bronze 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 applicable subheading for the tabernacles and chalices which are made of silver-plated copper will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, plated with precious metal. The applicable subheading for the candelabra, which are cast in bronze or made of silver-plated copper will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings, other, other. The applicable subheading for the plastic statutes will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles of plastic.

Full text

NY 887691 July 8, 1993 CLA-2-83:S:N:N3:113 887691 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 8306.21.0000; 9405.50.4000; 3926.40.0000 Mr. Ed N. Mills Catholic Book and Gifts 7346 West Greenfield Avenue West Allis, WI 53214 RE: The tariff classification of statues, tabernacles, chalices, and candelabra from Italy Dear Mr. Mills: In your letter dated June 21, 1993, you requested a tariff classification ruling. The merchandise consists of religious statues, tabernacles, chalices and candelabra. The statues will be cast in bronze or molded from fiberglass- reinforced plastic. The tabernacles, chalices and candelabra will be cast in bronze or made of silver-plated copper. The applicable subheading for the statues, tabernacles and chalices which are cast in bronze 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 rate of duty will be 5 percent ad valorem. The applicable subheading for the tabernacles and chalices which are made of silver-plated copper will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, plated with precious metal. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the candelabra, which are cast in bronze or made of silver-plated copper will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings, other, other. The rate of duty will be 7.6 percent ad valorem. The applicable subheading for the plastic statutes will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles of plastic. The rate of duty will be 5.3 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

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