N325770 N3 Ruling Active

The tariff classification of a metal decorative item from China

Issued May 3, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise under consideration is described as Metal Flower Wall Décor. The item is shaped like a flower, measures approximately 9.5” in diameter, and features five layers of metal petals. Each layer is cut and stamped into the shape of flower petals, and the five layers of petals are welded together at the center. The flower wall décor is spray-powder-coated green or pink and the edges of the flower petals are painted gold. An iron wire loop and hook on the back allow it to be hung on a wall.

CBP rationale

The applicable subheading for the metal flower wall décor, 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

N325770 May 3, 2022 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Yolanda Lau Eagle Resources Trading Ltd. 15F Yinglong Building No. 258 Dongdu Road Xiamen Fujian China RE: The tariff classification of a metal decorative item from China Dear Ms. Lau: In your letter dated April 29, 2022, you requested a tariff classification ruling. The merchandise under consideration is described as Metal Flower Wall Décor. The item is shaped like a flower, measures approximately 9.5” in diameter, and features five layers of metal petals. Each layer is cut and stamped into the shape of flower petals, and the five layers of petals are welded together at the center. The flower wall décor is spray-powder-coated green or pink and the edges of the flower petals are painted gold. An iron wire loop and hook on the back allow it to be hung on a wall. The applicable subheading for the metal flower wall décor, 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 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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