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The tariff classification of a hanging letter plaque from China
Issued January 25, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N282376 (January 25, 2017)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The sample provided to this office contains the letter “E”, however, the item will be sold with various letters. The plaque is made of wood and the letter, which is secured to the plaque with two screws and bolts, is made of laser cut iron. The dimensions of the wood plaque are approximately 8 inches (L) by 5 inches (W) while the individual letter’s dimensions are approximately 5 inches (L) by 2.5 inches (W). A cord is attached to the plaque through a hole that is drilled in the upper portion. The cord is approximately 11 inches long and knotted on both ends, and is used to hang the plaque. The plaque is considered to be a composite good with the essential character being imparted by the metal letter.
CBP rationale
The applicable subheading for the hanging letter plaque will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "… Statuettes and other ornaments of base metal; …: Statuettes and other ornaments, and parts thereof: Other".
Full text
N282376 January 25, 2017 CLA-2-83:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a hanging letter plaque from China Dear Ms. Barnes: In your letter dated January 4, 2017 you requested a tariff classification. A sample of the hanging letter plaque was submitted with your inquiry and will be returned to you as requested. The sample provided to this office contains the letter “E”, however, the item will be sold with various letters. The plaque is made of wood and the letter, which is secured to the plaque with two screws and bolts, is made of laser cut iron. The dimensions of the wood plaque are approximately 8 inches (L) by 5 inches (W) while the individual letter’s dimensions are approximately 5 inches (L) by 2.5 inches (W). A cord is attached to the plaque through a hole that is drilled in the upper portion. The cord is approximately 11 inches long and knotted on both ends, and is used to hang the plaque. The plaque is considered to be a composite good with the essential character being imparted by the metal letter. The applicable subheading for the hanging letter plaque will be 8306.29.0000, Harmonized Tariff Schedule of the United States (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
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