A84561 A8 Ruling Active

The tariff classification of ornaments from the Philippines

Issued June 20, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

It is also available in a smaller size. Your letter indicated that the heart is a Christmas ornament and you included Polaroid photographs of it displayed on a wreath. However, you did not include any sales or promotional material showing how the item is marketed. It is our opinion that the ornament is suitable for decoration in the home throughout the year.

CBP rationale

The applicable subheading for the ornament will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other.

Full text

NY A84561 June 20, 1996 CLA-2-83:RR:NC:GI:113 A84561 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Darrell Sekin, Jr. DJS International Services, Inc. P.O. Box 612785 DFW Airport, TX 75261 RE: The tariff classification of ornaments from the Philippines Dear Mr. Sekin: In your letter dated June 6, 1996, on behalf of Betsy Whitson Enterprises, Inc., you requested a tariff classification ruling. The merchandise is a heart-shaped ornament made of steel wire. It is painted gold and has a cord attached for hanging. The ornament has a filigree design of open hearts and spirals. It may be opened by means of a latch and filled with ribbon, fabric, or a scent sachet. The sample that you submitted measures approximately 5 inches high by 5 inches wide. It is also available in a smaller size. Your letter indicated that the heart is a Christmas ornament and you included Polaroid photographs of it displayed on a wreath. However, you did not include any sales or promotional material showing how the item is marketed. It is our opinion that the ornament is suitable for decoration in the home throughout the year. The applicable subheading for the ornament will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The general 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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