J88567 J8 Ruling Active

The tariff classification of an ornamental plaque from China

Issued September 9, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

It is composed of a wooden back resembling a white fence that is adorned by colorfully painted steel flowers with petals and stems, a painted steel dragonfly, and the word “Welcome” written in script with painted steel wire. The plaque measures approximately 17 inches wide by 7 inches high. There is a wire loop attached for hanging on a wall or door. The second style available is also decorated with 3 flowers and the word, “Welcome”, but instead of a dragonfly, it depicts a butterfly and small picket fence.

CBP rationale

The applicable subheading for the wall hanging 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 J88567 September 9, 2003 CLA-2-83:RR:NC:N1:113 J88567 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Mary Butterline Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of an ornamental plaque from China Dear Ms. Butterline: In your letter dated August 21, 2003, you requested a tariff classification ruling. The sample you submitted is one style of a decorative wall hanging (item number Y402914-1). It is composed of a wooden back resembling a white fence that is adorned by colorfully painted steel flowers with petals and stems, a painted steel dragonfly, and the word “Welcome” written in script with painted steel wire. The plaque measures approximately 17 inches wide by 7 inches high. There is a wire loop attached for hanging on a wall or door. The second style available is also decorated with 3 flowers and the word, “Welcome”, but instead of a dragonfly, it depicts a butterfly and small picket fence. The applicable subheading for the wall hanging 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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