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The tariff classification of wall plaques from China
Issued June 25, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N013023 (June 25, 2007)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The merchandise under consideration is a decorative wall plaque, item number 044259, made of base metal and mirrored glass. Base metal forms the frame and the scrollwork design. The mirror forms the backing. The plaque is square in shape and comes in two styles; one incorporates fleurs-de-lis among the scrollwork and the other features flowers. Your letter indicates that the mirror can be removed for cleaning and also for providing a different look. There are two keyhole hooks in the back for hanging.
CBP rationale
The applicable subheading for the wall plaques will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like…statuettes and other ornaments, and parts thereof, other.
Full text
N013023 June 25, 2007 CLA-2-83:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Selena Bryant Lillian Vernon Corp 2600 International Pkwy Virginia Beach, VA RE: The tariff classification of wall plaques from China Dear Ms. Bryant: In your letter dated June 18, 2007, you requested a tariff classification ruling. The merchandise under consideration is a decorative wall plaque, item number 044259, made of base metal and mirrored glass. Base metal forms the frame and the scrollwork design. The mirror forms the backing. The plaque is square in shape and comes in two styles; one incorporates fleurs-de-lis among the scrollwork and the other features flowers. Your letter indicates that the mirror can be removed for cleaning and also for providing a different look. There are two keyhole hooks in the back for hanging. The applicable subheading for the wall plaques will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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