894700 89 Ruling Active

The tariff classification of a wire basket from China

Issued February 24, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.21.0000

Headings: 8306

Product description

The merchandise is a silver-plated steel wire basket with a scalloped design. It is approximately 4 inches high and 10 inches in diameter. You indicate that the basket will be used as a serving bowl or decorative accessory. It is the opinion of this office that the basket is mainly decorative in nature.

CBP rationale

The applicable subheading for the basket 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.

Full text

NY 894700 February 24, 1994 CLA-2-83:S:N:N3:113 894700 CATEGORY: Classification TARIFF NO.: 8306.21.0000 Mr. Steven M. Dreyfuss World Link Group, Inc. P.O. Box 9703 Arnold, MD 21012 RE: The tariff classification of a wire basket from China Dear Mr. Dreyfuss: In your letter dated November 30, 1994, you requested a tariff classification ruling. The merchandise is a silver-plated steel wire basket with a scalloped design. It is approximately 4 inches high and 10 inches in diameter. You indicate that the basket will be used as a serving bowl or decorative accessory. It is the opinion of this office that the basket is mainly decorative in nature. The applicable subheading for the basket 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. 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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