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The tariff classification of a wood and metal wall décor from China
Issued March 27, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N284264 (March 27, 2017)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
A sample of the wall décor, SKU 18914101, was furnished and is being returned as requested. The item consists of an iron wire bent to form the words “love truthfully” and a wood plaque whose dimensions are approximately 12.5 inches (L) x 6 inches (W) x 13 inches (H). The wire goes through the front of the wood plaque, and is attached to the back side of it. The wood makes up 59 percent of the weight and 33 percent of the cost while the iron wire makes up 11percent of the weight and 46 percent of the cost. The plaque is considered to be a composite good with the essential character being imparted by the iron wire.
CBP rationale
The applicable subheading for the decorative wall décor, SKU 18914101, 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
N284264 March 27, 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 wood and metal wall décor from China Dear Ms. Barnes: In your letter submitted March 6, 2017 you requested a tariff classification ruling. A sample of the wall décor, SKU 18914101, was furnished and is being returned as requested. The item consists of an iron wire bent to form the words “love truthfully” and a wood plaque whose dimensions are approximately 12.5 inches (L) x 6 inches (W) x 13 inches (H). The wire goes through the front of the wood plaque, and is attached to the back side of it. The wood makes up 59 percent of the weight and 33 percent of the cost while the iron wire makes up 11percent of the weight and 46 percent of the cost. The plaque is considered to be a composite good with the essential character being imparted by the iron wire. The applicable subheading for the decorative wall décor, SKU 18914101, 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
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