895756 89 Ruling Active

The tariff classification of brass plaques from IndiaDear Mr. Rosenberg:

Issued March 23, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise consists of polished and lacquered brass plaques. After importation, the plaques will be engraved and blackened with names. No sample was submitted with your request, and we assume the plaques are solely decorative in nature.

CBP rationale

The applicable subheading for the plaques 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 895756 March 23, 1994 CLA-2-83:S:N:N3:113 895756 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Richard Rosenberg Riro Company P.O. Box 275 Lincolnville Center, ME 04850 RE: The tariff classification of brass plaques from India Dear Mr. Rosenberg: In your letter dated March 7, 1994, you requested a tariff classification ruling. The merchandise consists of polished and lacquered brass plaques. After importation, the plaques will be engraved and blackened with names. No sample was submitted with your request, and we assume the plaques are solely decorative in nature. The applicable subheading for the plaques 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. Articles classifiable under subheading 8306.29.0000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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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