J84604 J8 Ruling Active

The tariff classification of cloisonné from China.

Issued May 23, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000, 7419.99.5050

Headings: 7419, 8306

Product description

QVC item C21735 is a cloisonné Melon-Shaped Trinket Box. QVC item C21731 is a cloisonné Cross Ornament. QVC item C21732 is a cloisonné Red Cardinal Ornament on a wooden stand. All of these items are made of copper. The cloisonné design is formed by soldering wires to the copper base to form tiny pockets. The pockets are filled with colorful enamels. The wires, a minor constituent, are plated with 24k gold.

CBP rationale

The applicable subheading for the trinket box will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper, other. The applicable subheading for the cross and the cardinal 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 J84604 May 23, 2003 CLA-2-83:RR:NC:N1:113 J84604 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 7419.99.5050 Ms. Krisanne Stecklair QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of cloisonné from China. Dear Ms. Stecklair: In your letter dated May 15, 2003, you requested a ruling on tariff classification. The samples you provided are three objects of cloisonné, packaged individually in padded gift boxes. QVC item C21735 is a cloisonné Melon-Shaped Trinket Box. QVC item C21731 is a cloisonné Cross Ornament. QVC item C21732 is a cloisonné Red Cardinal Ornament on a wooden stand. All of these items are made of copper. The cloisonné design is formed by soldering wires to the copper base to form tiny pockets. The pockets are filled with colorful enamels. The wires, a minor constituent, are plated with 24k gold. The applicable subheading for the trinket box will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper, other. The general rate of duty will be free. The applicable subheading for the cross and the cardinal 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 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.). 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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