C86264 C8 Ruling Active

The tariff classification of an easel from India

Issued April 16, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise is a decorative easel made of base metal and painted silver (item number 495-115-23). The easel measures 9 inches high, and will be used in the home to display an ornamental plate or picture.

CBP rationale

The applicable subheading for the easel will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other.

Full text

NY C86264 April 16, 1998 CLA-2-83:RR:NC:MM:113 C86264 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Susan D. Klingbeil IKEA Wholesale, Inc. 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of an easel from India Dear Ms. Klingbeil: In your letter dated April 8, 1998, you requested a tariff classification ruling. The merchandise is a decorative easel made of base metal and painted silver (item number 495-115-23). The easel measures 9 inches high, and will be used in the home to display an ornamental plate or picture. The applicable subheading for the easel will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, 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 India 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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