890361 89 Ruling Active

The tariff classification of a decorative wall plaque from China

Issued September 23, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The tariff classification of a decorative wall plaque from China

CBP rationale

The applicable subheading for the plaque 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 890361 September 23, 1993 CLA-2-86:S:N:N3:113 890361 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Lisa W. Kennedy Kerr-Hays Company P.O. Box 711 Ligonier, PA 15658 RE: The tariff classification of a decorative wall plaque from China Dear Ms. Kennedy: In your letter dated September 13, 1993, you requested a tariff classification ruling. The merchandise is a Coca-ColaTM metal sign. It is a red steel disk with a hole at the top for hanging. The disk measures 12-inches in diameter and depicts an old-fashioned soda bottle and the Coca-Cola logo. It will be used as an ornamental wall plaque in the home. The applicable subheading for the plaque 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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