N048025 N0 Ruling Active

The tariff classification of a card holder from China

Issued January 8, 2009 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 a “decorative business card holder,” style 2H9404-A. It is made of black iron wire, shaped into a letter of the alphabet and designed to be hung on a wall. The submitted sample is formed in the shape of a decorative letter “A” and measures approximately 16 inches high by 15 inches wide.

CBP rationale

The applicable subheading for the wire card holder 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

N048025 January 8, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Kerri Hawley The TJX Companies, Inc. 770 Cochituate Road Framingham, MA 01701 RE: The tariff classification of a card holder from China Dear Ms. Hawley: In your letter dated December 23, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The merchandise under consideration is described as a “decorative business card holder,” style 2H9404-A. It is made of black iron wire, shaped into a letter of the alphabet and designed to be hung on a wall. The submitted sample is formed in the shape of a decorative letter “A” and measures approximately 16 inches high by 15 inches wide. You state in your letter that the wire crisscrossing the center of the letter is designed to hold and display business cards; however, this business card holder is of the same class or kind of decorative article that is used in the home or office to display notes, greeting cards, photos and business cards. The applicable subheading for the wire card holder 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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