C84245 C8 Ruling Active

The tariff classification of a stand from the Philippines

Issued February 11, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise is item number 105731, an ornamental stand made of steel wire. It measures approximately 6.5 inches high and has a wire handle for hanging or carrying. After importation, a glass mason jar holding a candle will be placed in the stand.

CBP rationale

a candle will be placed in the stand. The applicable subheading for the dish 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 duty rate will be 1 percent ad valorem. Articles classifiable under subheading 8306.29.0000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Full text

NY C84245 February 11, 1998 CLA-2-83:RR:NC:MM:113 C84245 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a stand from the Philippines Dear Ms. Gibson: In your letter dated February 4, 1998, you requested a tariff classification ruling. The merchandise is item number 105731, an ornamental stand made of steel wire. It measures approximately 6.5 inches high and has a wire handle for hanging or carrying. After importation, a glass mason jar holding a candle will be placed in the stand. The applicable subheading for the dish 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 duty rate will be 1 percent ad valorem. Articles classifiable under subheading 8306.29.0000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 Director National Commodity Specialist Division

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