R01880 R0 Ruling Active

The tariff classification of a desk ornament from Germany

Issued May 18, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise is the “Porsche Crest Desk Pylon” (item number WAP 050 137 14). It is an 11-inch tall rectangular shaped piece of solid, brushed stainless steel, with an oval stainless steel base. At the top of the pylon is an insert of the Porsche crest, which is made from a synthetic resin. Your catalog advertises this item as, “the ultimate desk accessory for Porsche lovers.”

CBP rationale

The applicable subheading for the desk pylon ornament will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other.

Full text

NY R01880 May 18, 2005 CLA-2-83:RR:NC:N1:121 R01880 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Robert Resetar Porsche Cars North America 980 Hammond Drive, Suite 1000 Atlanta, GA 30328 RE: The tariff classification of a desk ornament from Germany Dear Mr. Resetar: In your letter dated May 5, 2005, you requested a tariff classification ruling. The merchandise is the “Porsche Crest Desk Pylon” (item number WAP 050 137 14). It is an 11-inch tall rectangular shaped piece of solid, brushed stainless steel, with an oval stainless steel base. At the top of the pylon is an insert of the Porsche crest, which is made from a synthetic resin. Your catalog advertises this item as, “the ultimate desk accessory for Porsche lovers.” The applicable subheading for the desk pylon ornament will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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