B87002 B8 Ruling Active

The tariff classification of religious icons from Mexico

Issued August 5, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise consists of three styles of religious icons. Each icon is a wooden plaque upon which is mounted a figure or design made in what you refer to as pewter. The icons are: 479 (Virgin Mary with Baby), V5 (Our Lady of Guadalupe) and 483 (The Last Supper). The sample you submitted was sent to the Customs laboratory for testing, which found that the metallic portion had been made of an aluminum alloy.

Full text

NY B87002 August 5, 1997 CLA-2-83:RR:NC:MM:113 B87002 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Laura Proctor J C Penney Purchasing Corp. P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of religious icons from Mexico Dear Ms. Proctor: In your letter dated July 3, 1997, you requested a tariff classification ruling. The merchandise consists of three styles of religious icons. Each icon is a wooden plaque upon which is mounted a figure or design made in what you refer to as pewter. The icons are: 479 (Virgin Mary with Baby), V5 (Our Lady of Guadalupe) and 483 (The Last Supper). The sample you submitted was sent to the Customs laboratory for testing, which found that the metallic portion had been made of an aluminum alloy. The applicable tariff provision for the religious icons will be 8306.29.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments, of base metal, other. The general rate of duty will be 2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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, Robert B. Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division

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