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F89576 F8 Ruling Active

The tariff classification of a decorative sleigh from China

Issued July 25, 2000 by U.S. Customs and Border Protection.

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F8 F89576 (July 25, 2000)

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

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