K82802 K8 Ruling Active

The tariff classification of scrapbook decorations from China.

Issued February 24, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.21.0000

Headings: 8306

Product description

The decorations are plated with silver or gold. The item numbers are, 66523, 66526, 66556, 66557 and 66525.

CBP rationale

The applicable subheading for this product will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, plated with precious metal.

Full text

NY K82802 February 24, 2004 CLA-2-83:RR:NC:N1:113 K82802 CATEGORY: Classification TARIFF NO.: 8306.21.0000 Ms. Vicki Roye Kuehne & Nagel, Inc. 4985 Outland Center Drive Suite 1012 Memphis, TN 38118 RE: The tariff classification of scrapbook decorations from China. Dear Ms. Roye: In your letter dated January 27, 2004, you requested a ruling on behalf of Leisure Arts, Inc. on tariff classification. The samples you provided are various metal decorations used in scrapbooking or on gift-wrap. The decorations are plated with silver or gold. The item numbers are, 66523, 66526, 66556, 66557 and 66525. The applicable subheading for this product will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, plated with precious metal. The general rate of duty will be 4.5 percent ad valorem. 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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