CLA-2-83:RR:NC:N1:113 G88127
Ms. TiffaNY Fruchey
Young's Incorporated
P.O. Box 145
5073 Ann Arbor Road
Dundee, Michigan 48131
RE: The tariff classification of wire and marble decorations from China.
Dear Ms. Fruchey:
In your letter dated March 2, 2001, you requested a ruling on tariff classification.
The samples you provided are three ornaments of silver- or copper-colored steel wire. They have been made into the shapes of a butterfly, a spider, and a frog. Glass marbles are enclosed in the wire to fill in the body and head. The items will hang from a suction cup attached by a plastic line.
The applicable subheading for the ornaments coated or plated with silver, will be 8306.21.0000, HTS, which provides for statuettes and other ornaments, of base metal, plated with precious metal. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the ornaments, if not so coated or plated, will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and ornaments of base metal, 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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division