C86190 C8 Ruling Active

The tariff classification of easels from Taiwan

Issued April 9, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise is easels (item nos. 1466, 68, 1470, 72, 74, 76, 78, 1480, 82, 84, 86, and 88). The easels consist of antique-gold-plated steel wire. They vary primarily by size and what decoration is on the easel. All are small enough to fit on a table or desk to hold other decorative objects.

CBP rationale

The applicable subheading for the easels 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 C86190 April 9, 1998 CLA-2-83:RR:NC:MM:113 C86190 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Ruby L. Wood Evans and Wood & Co. P.O. Box 610005 Dallas-Fort Worth Airport Dallas, TX 75261 RE: The tariff classification of easels from Taiwan Dear Ms. Wood: In your letter dated March 24, 1998, on behalf of Greco Frame & Supply, you requested a tariff classification ruling. The merchandise is easels (item nos. 1466, 68, 1470, 72, 74, 76, 78, 1480, 82, 84, 86, and 88). The easels consist of antique-gold-plated steel wire. They vary primarily by size and what decoration is on the easel. All are small enough to fit on a table or desk to hold other decorative objects. The applicable subheading for the easels 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. 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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