The tariff classification of an ornamental article from the Philippines
Issued April 17, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
It is composed of the letters L, O, V, and E hanging from approximately 4 feet of ½ inch wide polyester ribbon. The letters are made of aluminum and measure 3 inches in height. There is also a 2-inch steel heart suspended from each end of the ribbon. Above each letter and heart, a 1-inch polyester leaf is glued on the ribbon. The LOVE Garland is packed in a fitted polyester pouch.
CBP rationale
The applicable subheading for the LOVE Garland 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 J83534 April 17, 2003 CLA-2-83:RR:NC:N1:113 J83534 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Kellee Johnson Midwest 32057 64th Avenue Cannon Falls, MN 55009 RE: The tariff classification of an ornamental article from the Philippines Dear Ms. Johnson: In your letter dated April 9, 2003, you requested a tariff classification ruling. The sample you submitted is a decorative article for the home called the LOVE Garland (item number 0060480-9). It is composed of the letters L, O, V, and E hanging from approximately 4 feet of ½ inch wide polyester ribbon. The letters are made of aluminum and measure 3 inches in height. There is also a 2-inch steel heart suspended from each end of the ribbon. Above each letter and heart, a 1-inch polyester leaf is glued on the ribbon. The LOVE Garland is packed in a fitted polyester pouch. The applicable subheading for the LOVE Garland 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 general 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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