The tariff classification of Horseshoe Nail Sculptures from Canada
Issued February 27, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The merchandise is Horseshoe Nail Sculptures, decorative figurines handcrafted from horseshoe nails. Each piece is bronze welded using oxygen and acetylene gas torches, and finished with a high quality lacquer. There are approximately forty different pieces in the collection. The sample you submitted is a 3 1/4 inch high character wearing a cowboy hat and strumming a guitar.
CBP rationale
The applicable subheading for the Horseshoe Nail Sculptures will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other.
Full text
NY A80545 February 27, 1996 CLA-2-83:RR:NC:GI:113 A80545 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Judy Campbell W.Y. Moberly, Inc. P.O. Box 164 Sweetgrass, MT 59484 RE: The tariff classification of Horseshoe Nail Sculptures from Canada Dear Ms. Campbell: In your letter dated February 20, 1996, on behalf of Keo Collectables, you requested a tariff classification ruling. The merchandise is Horseshoe Nail Sculptures, decorative figurines handcrafted from horseshoe nails. Each piece is bronze welded using oxygen and acetylene gas torches, and finished with a high quality lacquer. There are approximately forty different pieces in the collection. The sample you submitted is a 3 1/4 inch high character wearing a cowboy hat and strumming a guitar. The applicable subheading for the Horseshoe Nail Sculptures will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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