10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

E86058 E8 Ruling Active

The tariff classification of frame decorations from Austria

Issued September 9, 1999 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

E8 E86058 (September 9, 1999)

Tariff classification

HTS codes: 8306.29.0000, 8306.21.0000

Headings: 8306

Product description

The merchandise consists of ClicClac detachable picture frame decorations. Each ClicClac is composed of an ornament mounted on an iron frame corner. The ornaments are made of either gold-plated iron, painted iron, or nickel-plated iron. They are available three sizes and several styles, such as a butterfly, cat, horse, bow, shamrock, and heart. The ornaments and frame corners are interchangeable for use on many different picture frames.

CBP rationale

The applicable subheading for the gold-plated iron ornaments with frame corners will be 8306.21.0000, Harmonized Tariff of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, plated with precious metal, and parts thereof. The applicable subheading for the painted iron and nickel-plated iron ornaments with frame corners 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 E86058 September 9, 1999 CLA-2-83:RR:NC:N1:113 E86058 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 8306.21.0000 Ms. Doris Taussig Taussig Handels-Gmbh Liniengasse 40 1060 Vienna, Austria RE: The tariff classification of frame decorations from Austria Dear Ms. Taussig: In your letter dated August 25, 1999, you requested a tariff classification ruling. The merchandise consists of ClicClac detachable picture frame decorations. Each ClicClac is composed of an ornament mounted on an iron frame corner. The ornaments are made of either gold-plated iron, painted iron, or nickel-plated iron. They are available three sizes and several styles, such as a butterfly, cat, horse, bow, shamrock, and heart. The ornaments and frame corners are interchangeable for use on many different picture frames. The applicable subheading for the gold-plated iron ornaments with frame corners will be 8306.21.0000, Harmonized Tariff of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, plated with precious metal, and parts thereof. The rate of duty will be 4.5 percent ad valorem. The applicable subheading for the painted iron and nickel-plated iron ornaments with frame corners 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow E86058

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.