A85239 A8 Ruling Active

The tariff classification of plates from Taiwan

Issued September 26, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise consists of plates (item numbers 4700, 4710, 4720P, 4731, 4732, 4733 and 4734), ornamental articles that will be used as trophies and displayed on walls or stands. The sample plate you included with your request was approximately 9 inches in diameter with a 3/8 inch wide rim. The laboratory report indicates the plate is made of brass that is coated or plated with nickel. The rim of the plate is also brass, but coated or plated with gold. The plates are available in various styles and sizes, and may be engraved with a name or message. We assume that all styles are composed of a base metal with minimal precious metal plating.

CBP rationale

The applicable subheading for the plates 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 A85239 September 26, 1996 CLA-2-83:RR:NC:GI:113 A85239 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Dorothy Trombley F.W. Myers & Co., Inc. 193 West Service Road P.O. Box 188 Champlain, NY 12919 RE: The tariff classification of plates from Taiwan Dear Ms. Trombley: In your letter dated June 27, 1996, on behalf of C.M.A. Distribution, Inc., you requested a tariff classification ruling. The sample you submitted was sent to the Customs Laboratory for analysis. The merchandise consists of plates (item numbers 4700, 4710, 4720P, 4731, 4732, 4733 and 4734), ornamental articles that will be used as trophies and displayed on walls or stands. The sample plate you included with your request was approximately 9 inches in diameter with a 3/8 inch wide rim. The laboratory report indicates the plate is made of brass that is coated or plated with nickel. The rim of the plate is also brass, but coated or plated with gold. The plates are available in various styles and sizes, and may be engraved with a name or message. We assume that all styles are composed of a base metal with minimal precious metal plating. The applicable subheading for the plates 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 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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