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C84882 C8 Ruling Active

The tariff classification of decorative articles from Indonesia or France

Issued March 6, 1998 by U.S. Customs and Border Protection.

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C8 C84882 (March 6, 1998)

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise is a variety of decorative articles made from iron or brass. Included is a Head of Buddha (item TC09882/3), a crocodile (item TC09826), a balance with weights (item TC09837/39) and a flat iron (TC09842). None of these items is utilitarian in nature.

CBP rationale

The applicable subheading for the decorative articles 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 C84882 March 6, 1998 CLA-2-83:RR:NC:N1:113 C84882 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Mathew V. John Home n Garden, Inc. 330 Irving Avenue Port Chester, NY 10573 RE: The tariff classification of decorative articles from Indonesia or France Dear Mr. John: In your letter dated February 25, 1998, you requested a tariff classification ruling. The merchandise is a variety of decorative articles made from iron or brass. Included is a Head of Buddha (item TC09882/3), a crocodile (item TC09826), a balance with weights (item TC09837/39) and a flat iron (TC09842). None of these items is utilitarian in nature. The applicable subheading for the decorative articles 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 1 percent ad valorem. Articles classifiable under subheading 8306.29.0000, HTS, which are products of Indonesia 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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