B89135 B8 Ruling Active

The tariff classification of curtain decorations from Taiwan

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

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise is a curtain hanging decoration. It is a flat piece of steel in the shape of a seven-pointed crown. The ornaments are shown illustrated hanging from the curtain, its rod or its fittings.

CBP rationale

The applicable subheading for the curtain decorations 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 B89135 September 5, 1997 CLA-2-83:RR:NC:MM:113 B89135 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Susan D. Klingbeil IKEA 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of curtain decorations from Taiwan Dear Ms. Klingbeil: In your letter dated August 25, 1997, you requested a tariff classification ruling. The merchandise is a curtain hanging decoration. It is a flat piece of steel in the shape of a seven-pointed crown. The ornaments are shown illustrated hanging from the curtain, its rod or its fittings. The applicable subheading for the curtain decorations 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 2 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, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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