10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a copper decorative ornament from Japan
Issued March 2, 2023 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N331110 (March 2, 2023)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The merchandise under consideration is described as a Nageshikazari. According to information from your website a Nageshikazari is a decorative ornament used for adorning the walls of traditional Japanese rooms. It is used on both the outside and inside of shrines and temples, and is available in multiple styles. It is comprised of three parts: a copper base painted black, a smaller gold-plated copper flower resembling the Japanese Imperial Chrysanthemum Seal, and a brass screw with a copper cap painted black. The screw attaches the copper flower to the base and then attaches the complete decoration onto a beam or wall.
CBP rationale
The applicable subheading for a Nageshikazari, 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
N331110 March 2, 2023 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Keiko Oshima Morikuni Co., Ltd. 454 Hataya Nishikan-ku Niigata 9590423 Japan RE: The tariff classification of a copper decorative ornament from Japan Dear Ms. Oshima: In your letter dated February 13, 2023, you requested a tariff classification ruling. The merchandise under consideration is described as a Nageshikazari. According to information from your website a Nageshikazari is a decorative ornament used for adorning the walls of traditional Japanese rooms. It is used on both the outside and inside of shrines and temples, and is available in multiple styles. It is comprised of three parts: a copper base painted black, a smaller gold-plated copper flower resembling the Japanese Imperial Chrysanthemum Seal, and a brass screw with a copper cap painted black. The screw attaches the copper flower to the base and then attaches the complete decoration onto a beam or wall. The applicable subheading for a Nageshikazari, 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 and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of steel decorative wall hangings from Zimbabwe
The tariff classification of decorative aluminum urns from India
The tariff classification of a steel self-watering planter from China
The tariff classification of an aluminum statue from India
The tariff classification of iron ornamental items from China
The tariff classification of a decorative steel garden arbor from China
The tariff classification of a decorative wire pumpkin from China
The tariff classification of decorative copper relief wall plaques from Turkey
The tariff classification of decorative aluminum cremation urns from India
The tariff classification of a metal medallion encapsulated in a plastic card from China
Follow N331110
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.