The tariff classification of a decorative sleigh from China
Issued July 25, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
96200, a decorative sleigh, about 24 inches long and 14.25 inches wide [61 cm x 19.5 cm.] It is made of iron or steel, with a scalloped design on the sides and a handle on the back. Although it may have some limited useful purpose, in the opinion of this office, the item is primarily decorative in character.
CBP rationale
The applicable subheading for the decorative sleigh 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 F89576 July 25, 2000 LA-2-83:RR:NC:N1:113 F89576 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Michele Smith Sears, Roebuck and Co. 3333 Beverly Road, BC 172A-A Hoffman Estates, IL 60179 RE: The tariff classification of a decorative sleigh from China Dear Ms. Smith: In your letter dated July 11, 2000, you requested a tariff classification ruling. The sample you provided is Stock no. 96200, a decorative sleigh, about 24 inches long and 14.25 inches wide [61 cm x 19.5 cm.] It is made of iron or steel, with a scalloped design on the sides and a handle on the back. Although it may have some limited useful purpose, in the opinion of this office, the item is primarily decorative in character. The applicable subheading for the decorative sleigh 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 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
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 →