N331110 N3 Ruling Active

The tariff classification of a copper decorative ornament from Japan

Issued March 2, 2023 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 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

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