The tariff classification of an aluminum statue from India

N360911May 19, 2026CLA-2-83:OT:RR:NC:N5:121
CATEGORY: Classification
TARIFF NO.: 8306.29.0000
Cathy StanleyInSide Out Intl LLC1111 South Huron RoadGreen Bay, WI 54311RE: The tariff classification of an aluminum statue from IndiaDear Ms. Stanley:In your letter dated
April 22, 2026
, you requested a tariff classification ruling. Photographs and descriptionsof the merchandise were included in your inquiry.The merchandise under consideration is described as a decorative lion. This statue depicting a lion is made of100% aluminum and measures 33.75 inches high, 73 inches long, and 21 inches wide. You state this item isintended to be displayed outdoors as a lawn decoration.The applicable subheading for the aluminum decorative lion will be 8306.29.0000, Harmonized TariffSchedule of the United States (HTSUS), which provides for Bells, gongs and the like, nonelectric, of basemetal; 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 general rate of duty will be Free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages athttps://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page athttps://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Jennifer Jameson at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division