The tariff classification of an ornament stand from the Philippines
Issued March 10, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The merchandise is an ornament stand made of gold-painted wrought iron (item number AX5157). The stand is approximately 19 inches tall and vaguely resembles a star-topped tree. Ornaments will be displayed upon curved hooks that extend from the trunk of the stand. While you suggest that this stand is a Christmas article, we believe it is capable of displaying any type of decoration or ornament.
CBP rationale
The applicable subheading for the ornament stand 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 D88849 March 10, 1999 CLA-2-83:RR:NC:MM:113 D88849 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Amy Johnson Walmart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 82716-8023 RE: The tariff classification of an ornament stand from the Philippines Dear Ms. Johnson: In your letter dated February 23, 1999, you requested a tariff classification ruling. The merchandise is an ornament stand made of gold-painted wrought iron (item number AX5157). The stand is approximately 19 inches tall and vaguely resembles a star-topped tree. Ornaments will be displayed upon curved hooks that extend from the trunk of the stand. While you suggest that this stand is a Christmas article, we believe it is capable of displaying any type of decoration or ornament. The applicable subheading for the ornament stand 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 free. 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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