888370 88 Ruling Active

The tariff classification of decorative banks from Taiwan

Issued June 29, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The tariff classification of decorative banks from Taiwan

CBP rationale

The applicable subheading for the decorative bank 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 888370 June 29, 1993 CLA-2-83:S:N:N3:113 888370 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Bettie Jo Shearer International Department Service Merchandise 7100 Service Merchandise Drive Brentwood, TN 37027 RE: The tariff classification of decorative banks from Taiwan Dear Ms. Shearer: In your letter dated July 19, 1993, you requested a tariff classification ruling. The merchandise is the 36RD cast iron savings bank. This decorative article had been ruled upon in a preclassification, PC 879447. The Harmonized Tariff System number shown at that time was a typographical error, and does not exist. The applicable subheading for the decorative bank 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

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