INFO-2:OT:RR:NC:N1:121
Thibault Richard
Miles Fashion Asia Pte. Ltd.
1 Kallang Junction
Singapore 339263
RE: The tariff classification of a decorative metal truck from China
Dear Mr. Richard:
In your letter dated August 31, 2020, you requested a tariff classification ruling.
The article under consideration is identified as a Harvest Decorative Metal Truck – Spritz™, Style # 56101. The item is designed to mimic the appearance of a farmhouse truck. The body of the truck is made of metal and the back panels surrounding the bed of the truck are made of medium-density fiberboard (MDF). The item weighs approximately 2.14 pounds and is comprised of 90% metal and 10% MDF. The product dimensions are approximately 6.25” in height x 14” at its widest width x 6.5" in depth. The wheels on the truck do not turn, the doors do not open, and the mirrors do not move. This item is intended to serve as a tabletop decorative item to be displayed throughout the fall season. This is a composite good whose essential character is imparted by the metal truck body.
The applicable subheading for the Harvest Decorative Metal Truck – Spritz™, Style # 56101 will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other, Other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division