The tariff classification of framed reproductions from Italy
Issued October 8, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8306.29.0000, 8306.21.0000
Headings: 8306
Product description
The merchandise is a variety of framed articles of a dental motif. The items are made of pewter, which may be verdigrised, or gold- or silver-plated. At the time of importation, the articles will already be mounted in wooden frames. Item "cod. A10" is a depiction of ancient dental instruments on a framed circular plaque. Item "cod. B10" is a depiction of an ancient dentist at work. Item "cod. C10" is a mounted collection of ancient dental instruments. Item "cod. G10" is a mounted collection of ancient metal-handled dental mirrors. Item "cod. N10" is an ancient artist's depiction of a tooth. All of these items are mass-produced for commercial purposes.
CBP rationale
The applicable subheading for the gold- or silver-plated dental decorations will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, plated with precious metal. The applicable subheading for the verdigrised dental 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 D83106 October 8, 1998 CLA-2-83:RR:NC:N1:113 D83106 CATEGORY: Classification TARIFF NO.: 8306.21.0000; 8306.29.0000 Mr. Ray Reynolds Lee Hardman Customs Broker, Inc. P.O. Box 45545 Atlanta, GA 30329-0545 RE: The tariff classification of framed reproductions from Italy Dear Mr. Reynolds: In your letter dated September 15, 1998, on behalf of Simply Italian, Inc., you requested a tariff classification ruling. The merchandise is a variety of framed articles of a dental motif. The items are made of pewter, which may be verdigrised, or gold- or silver-plated. At the time of importation, the articles will already be mounted in wooden frames. Item "cod. A10" is a depiction of ancient dental instruments on a framed circular plaque. Item "cod. B10" is a depiction of an ancient dentist at work. Item "cod. C10" is a mounted collection of ancient dental instruments. Item "cod. G10" is a mounted collection of ancient metal-handled dental mirrors. Item "cod. N10" is an ancient artist's depiction of a tooth. All of these items are mass-produced for commercial purposes. The applicable subheading for the gold- or silver-plated dental decorations will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, plated with precious metal. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the verdigrised dental 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 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
More rulings on the same tariff codes
The tariff classification of an aluminum statue from India
The tariff classification of a decorative steel garden arbor from China
The tariff classification of iron ornamental items from China
The tariff classification of a decorative wire pumpkin from China
The tariff classification of decorative copper relief wall plaques from Turkey
The tariff classification of decorative aluminum cremation urns from India
The tariff classification of a metal medallion encapsulated in a plastic card from China
The tariff classification of decorative metal articles from China
The tariff classification and eligibility of the United States-Mexico-Canada Trade Agreement (“USMCA”) of souvenir metal hockey pucks from Canada
The tariff classification of decorative metal finials and ornaments from Georgia
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →