NY 856160
Sep 19 1990

CLA-2-83:S:N:N1:113 856160

Mr. Zbig Laskowski
Lasko Marketing
9767 155 Street
Surrey, B.C. Canada V3R 7G6

RE: The tariff classification of silver-plated copper icons from Poland.

Dear Mr. Laskowski:

In your letter dated August 30, 1990, you requested a tariff classification ruling. The icons consist of a lacquered, hand-painted religious picture on a wooden backing. The icon is covered with a silver-coated copper shield and backed in velvet.

The applicable subheading for the silver-plated copper icon will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments. The rate of duty will be 6.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport