N277065 N2 Ruling Active

The tariff classification of metal decorative wall décor from China

Issued July 25, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

Samples were furnished and are being returned to you as requested. The items are made of 100 percent iron by weight and by value. They are sold in the home décor section at Hobby Lobby Stores as decorative wall décor. Item 1297498 is described as the metal four branch tree wall décor. It measures approximately 33½ inches by 38½ inches in size. The four branch tree is made by attaching individual pieces of wire and metal tubing together in such a way as to resemble tree branches without leaves. The item has a keyhole mount to accommodate hanging on the wall. Item 1132935 is described as the metal leaves wall décor. It measures approximately 14 inches by 14 inches by ¾ inch in size. The item has a black metal frame with metal leaves. The leaves are made from a single piece of metal and attached to pieces of wire that are then attached to metal tubing bent to resemble a tree branch. The item has two pre-drilled hole mounts to accommodate hanging on the wall. Item 343186 is described as the metal 3D rose wall décor. It measures approximately 14 inches by 39½ inches by 2½ inches in size. The item features swirled metal roses and individual green metal leaves that are attached to a black swirl pattern background made of metal. The flowers are made by cutting a single piece of metal into a spiral shape. The leaves are also made from a single piece of metal and attached to a piece of wire that is attached to the swirl background. The item has two pre-drilled hole mounts to accommodate hanging on the wall. Item 1120567 is described as the pinada heart with flowers wall décor. It measures approximately 17 inches by 17 inches by 2½ inches in size. The item features swirled metal roses and individual leaves attached to a double heart made of metal. The flowers are made by cutting a single piece of metal into a spiral shape. The leaves are made from a single piece of metal and attached to a piece of wire that is then attached to the heart. The item has two saw tooth hangers to a

CBP rationale

The applicable subheading for the decorative wall décor, items 1297498, 1132935, 343186, and 1120567 will be 8306.29.0000, HTSUS, which provides for Statuettes and other ornaments, of base metal: Statuettes and other ornaments, and parts thereof:: Other.

Full text

N277065 July 25, 2016 CLA-2-83:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Teresa Petz International Assistant Manager Hobby Lobby Stores, Inc. 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of metal decorative wall décor from China Dear Ms. Petz: In your letter dated May 10, 2016 you requested a tariff classification ruling. Samples were furnished and are being returned to you as requested. The items are made of 100 percent iron by weight and by value. They are sold in the home décor section at Hobby Lobby Stores as decorative wall décor. Item 1297498 is described as the metal four branch tree wall décor. It measures approximately 33½ inches by 38½ inches in size. The four branch tree is made by attaching individual pieces of wire and metal tubing together in such a way as to resemble tree branches without leaves. The item has a keyhole mount to accommodate hanging on the wall. Item 1132935 is described as the metal leaves wall décor. It measures approximately 14 inches by 14 inches by ¾ inch in size. The item has a black metal frame with metal leaves. The leaves are made from a single piece of metal and attached to pieces of wire that are then attached to metal tubing bent to resemble a tree branch. The item has two pre-drilled hole mounts to accommodate hanging on the wall. Item 343186 is described as the metal 3D rose wall décor. It measures approximately 14 inches by 39½ inches by 2½ inches in size. The item features swirled metal roses and individual green metal leaves that are attached to a black swirl pattern background made of metal. The flowers are made by cutting a single piece of metal into a spiral shape. The leaves are also made from a single piece of metal and attached to a piece of wire that is attached to the swirl background. The item has two pre-drilled hole mounts to accommodate hanging on the wall. Item 1120567 is described as the pinada heart with flowers wall décor. It measures approximately 17 inches by 17 inches by 2½ inches in size. The item features swirled metal roses and individual leaves attached to a double heart made of metal. The flowers are made by cutting a single piece of metal into a spiral shape. The leaves are made from a single piece of metal and attached to a piece of wire that is then attached to the heart. The item has two saw tooth hangers to accommodate hanging on the wall. You suggest classification of item 1132935 under heading 6202, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flowers, foliage and fruit and parts thereof. The National Import Specialist responsible for heading 6702, HTSUS, states that the foliage is constructed by welding/soldering, which is not an accepted method for foliage construction. The applicable subheading for the decorative wall décor, items 1297498, 1132935, 343186, and 1120567 will be 8306.29.0000, HTSUS, which provides for Statuettes and other ornaments, 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →