The tariff classification of iron ornamental items from China

N359815
April 13, 2026
CLA-2-83:OT:RR:NC:N5:121
CATEGORY: Classification
TARIFF NO.: 8306.29.0000
Terry Choi Choi Silver Timing Ltd. Unit 801-802, 8/F, Pioneer Place, 33 Hoi Yuan Road, Kwun Tong Kwun Tong District 852 China RE: The tariff classification of iron ornamental items from China Dear Mr. Choi: In your letter dated March 18, 2026, you requested a tariff classification ruling. Photographs and descriptions of the four ornaments were included in your inquiry. The articles under consideration are described as galvanized Valentine decorations. The first item is a Valentine tag-shaped ornament. It consists of galvanized iron, a polyester string for hanging, and a wooden bead. The tag measures 5.25 inches tall × 3.25 inches wide and is .27 mm thick. The tag is painted white, with small pink hearts and a pink border, and “hugs and kisses” printed in black. The second item is a Valentine heart-shaped ornament. It is made of galvanized iron and a hemp string for hanging. It measures 6.625 inches tall by 6.25 inches wide and is .27 mm thick. It features a picture of a red pickup truck and the phrase, “Love is in the Air.” The third item is a Valentine dessert-theme ornament. It consists of galvanized iron and a hemp string for hanging. It measures 8.25 inches tall by 6.25 inches wide and is .27 mm thick. This ornament is shaped like a coffee cup with a handle and whipped creme and two hearts on the top. The cup says “You and Me” in red lettering. The fourth item is a Valentine diamond-shaped ornament. It consists of corrugated galvanized iron, medium density fiberboard (MDF), and a hemp string for hanging. It measures 7 inches tall by 7 inches wide and is .27 mm thick. The ornament has a piece of pink MDF, also in the shape of a diamond, and the words “true LOVE” in white centered on the iron ornament. The applicable subheading for the galvanized Valentine ornaments will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. The rate of duty will be Free.

The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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,
(for) James P. Forkan Director National Commodity Specialist Division