N024894 N0 Ruling Active

The tariff classification of wall mounted plaques from China

Issued April 1, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise under consideration is described as “Inspirations Wall Hangings.” It comes in three designs: “Welcome” (style 65430), “Home Sweet Home,” (style 65432) and “Live Laugh Love,” (style 65434). Each decorative plaque is made of hand painted iron and is designed to hang on the wall inside the home or outside over the entryway. Each measures approximately 18 inches long by 8-1/4 inches high.

CBP rationale

The applicable subheading for the base metal wall hanging will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, of base metal…statuettes and other ornaments, and parts thereof, other.

Full text

N024894 April 1, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of wall mounted plaques from China Dear Ms. Ramsey: In your letter dated March 11, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The merchandise under consideration is described as “Inspirations Wall Hangings.” It comes in three designs: “Welcome” (style 65430), “Home Sweet Home,” (style 65432) and “Live Laugh Love,” (style 65434). Each decorative plaque is made of hand painted iron and is designed to hang on the wall inside the home or outside over the entryway. Each measures approximately 18 inches long by 8-1/4 inches high. The applicable subheading for the base metal wall hanging will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, of base metal…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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