The tariff classification of a decorative metal plaque from China

N064101 June 11, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a decorative metal plaque from China Dear Mr. Crago-Edwards: In your letter dated May 29, 2009, you requested a tariff classification ruling. The submitted sample will be returned to you. The merchandise under consideration is described as Metal Wall Art, item number A029CA00964. It is an “X” shaped plaque consisting of a 3-1/2 inch square of glass mirror surrounded on each side by four decorative 3-1/2 inch iron squares. The iron squares are ornamented with embossed flowers and leaves painted turquoise and green. It is hung on a wall by means of two iron hooks attached on the back and measures approximately 10-1/4 inches wide by 3/8 inch thick by 10-1/4 inches high. You indicate in your letter that this product is being marketed by your giftware division for decorative household use. 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