Mr. Jeff Rhodes
P.O. Box 275
Lincolnville Center, ME 04850
RE: The tariff classification of brass plaques from Hong Kong,
Korea and Taiwan
Dear Mr. Rhodes:
In your letter dated September 7, 1993, you requested a tariff
The merchandise consists of polished and lacquered brass plaques. After
importation, the plaques will be engraved and blackened with names. No
sample was submitted with your request, and we assume the plaques are solely
decorative in nature.
The applicable subheading for the plaques will be 8306.29.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
statuettes and other ornaments of base metal. The rate of duty will be 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.
Jean F. Maguire
New York Seaport