CLA-2-73:S:N:N3:113 885962
Ms. Anna M. Dotson
Mountcastle International, Ltd.
107 8th Avenue
St. Petersburg Beach, FL 33706
RE: The tariff classification of steel wall hangings from Haiti
Dear Ms. Dotson:
In your letter dated April 22, 1993, you requested a tariff
classification ruling.
The merchandise is a steel wall hanging or plaque made from an oil
drum, and part of a product line known as "Caribbean Oil Drum Art." It is
cut out and brightly painted in six designs: Gingerbread House, Caribbean
House, Caribbean Cottage, Banana House, Bus, and Tropical Flower. All of
these styles have bent metal hooks for hanging items such as pot holders and
keys, except Tropical Flower, which is solely decorative in nature.
The applicable subheading for the plaques with hooks will be
8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for hat-racks, hat pegs, brackets and similar fixtures of base
metal. The duty rate will be 3.4 percent ad valorem.
The applicable subheading for the plaque without hooks will be
8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for statuettes and other ornaments of base metal. The duty rate will
be 5 percent ad valorem.
Articles classifiable under subheadings 8302.50.0000 and 8306.29.0000,
HTS, which are products of Haiti are entitled to duty free treatment under
the Generalized System of Preferences (GSP) upon compliance with all
applicable regulations.
Articles classifiable under subheadings 8302.50.0000 and 8306.29.0000,
HTS, which are products of Haiti are entitled to duty free treatment under
the Caribbean Basin Initiative (CBI) upon compliance with all applicable
regulations.
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