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The tariff classification of decorative metal items from China
Issued October 16, 2020 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N314902 (October 16, 2020)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The articles under consideration are three different styles of decorative metal wreaths. Each of the wreaths features metal leaves emanating from a wire circle. The first wreath is identified as Item Number KC20000039V1. It is 12 inches high, made of iron, and features silver-colored metal leaves. The second wreath is identified as Item Number KC20000040V2. It is 14.5 inches high, comprised of 90% iron and 10% plastic, and features gold-colored metal leaves with plastic berries. The third wreath is identified as Item Number KC20000040V1. It is also 14.5 inches high, comprised of 90% iron and 10% plastic, and features gold-colored metal leaves with plastic berries. You note that these wreaths are intended for indoor decorative purposes only.
CBP rationale
The applicable subheading for the decorative metal wreaths, items KC20000039V1, KC20000040V2, and KC20000040V1will 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
N314902 October 16, 2020 INFO-2:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Sally Liao Pan Asian Creations Limited Unit No. 182, 1/F Peninsula Centre, No. 67 Mody Road Kowloon, Hong Kong RE: The tariff classification of decorative metal items from China Dear Ms. Liao: In your letter dated September 30, 2020, you requested a tariff classification ruling. The articles under consideration are three different styles of decorative metal wreaths. Each of the wreaths features metal leaves emanating from a wire circle. The first wreath is identified as Item Number KC20000039V1. It is 12 inches high, made of iron, and features silver-colored metal leaves. The second wreath is identified as Item Number KC20000040V2. It is 14.5 inches high, comprised of 90% iron and 10% plastic, and features gold-colored metal leaves with plastic berries. The third wreath is identified as Item Number KC20000040V1. It is also 14.5 inches high, comprised of 90% iron and 10% plastic, and features gold-colored metal leaves with plastic berries. You note that these wreaths are intended for indoor decorative purposes only. The applicable subheading for the decorative metal wreaths, items KC20000039V1, KC20000040V2, and KC20000040V1will 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 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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