N270344 N2 Ruling Active

The tariff classification of a decorative wall plaque from China

Issued November 30, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The item is a rectangular wall plaque made of base metal. It is decorated with the words “America the Beautiful” with two stars in white and one blue star on a red background. The plaque measures approximately 9.5 inches wide and 6 inches high.

CBP rationale

The applicable subheading for the “America the Beautiful” 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

N270344 November 30, 2015 CLA-2-83:OT:RR:NC:N4:414 Category: Classification Tariff NO.: 8306.29.0000 Mr. Yanting Hong Evergreen Logistics Co., LTD Fuzhou Branch Unit C1, 29/F., World Trade Plaza No.71, Wu SI Road Fuzhou, Fujian, China RE: The tariff classification of a decorative wall plaque from China Dear Mr. Hong:  In your letter dated October 30, 2015, you requested a tariff classification ruling. The item is a rectangular wall plaque made of base metal. It is decorated with the words “America the Beautiful” with two stars in white and one blue star on a red background. The plaque measures approximately 9.5 inches wide and 6 inches high. The applicable subheading for the “America the Beautiful” 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 Kiefer at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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