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The tariff classification of a decorative wall plaque from China
Issued May 8, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N026379 (May 8, 2008)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The merchandise under consideration is a decorative wall plaque (item number A029HA02373), made of 80 percent wood and 20 percent iron by weight. It is designed to be hung on a wall and consists of an iron plate mounted onto a wood base. It measures 4-1/8 inches long by 4-1/8 inches wide by 3/8 inch thick. It is available in two colors: silver or gold and in two shapes: oval or rectangular. Each is decorated with one of the following inspirational phrases: “Miracles are always in abundance,” “Surround yourself with inspiration” and “Believe in yourself.”
CBP rationale
The applicable subheading for the wall plaque will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…, statuettes and other ornaments, and parts thereof, other.
Full text
N026379 May 8, 2008 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a decorative wall plaque from China Dear Mr. Crago: In your letter dated April 18, 2008, you requested a tariff classification ruling. The merchandise under consideration is a decorative wall plaque (item number A029HA02373), made of 80 percent wood and 20 percent iron by weight. It is designed to be hung on a wall and consists of an iron plate mounted onto a wood base. It measures 4-1/8 inches long by 4-1/8 inches wide by 3/8 inch thick. It is available in two colors: silver or gold and in two shapes: oval or rectangular. Each is decorated with one of the following inspirational phrases: “Miracles are always in abundance,” “Surround yourself with inspiration” and “Believe in yourself.” The applicable subheading for the wall plaque will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, 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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