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NY 867820

October 25, 1991

CLA-2-86:S:N:N1:113 867820


TARIFF NO.: 8306.29.0000

Mr. Buddy Shilling
Iron Masters, Inc.
P.O. Box 270776
Oklahoma City, OK 73137

RE: The tariff classification of garden ornaments from Mexico

Dear Mr. Shilling:

In your letter dated September 5, 1991, which was received in this office on October 10, 1991, you requested a tariff classification ruling.

The merchandise is a variety of garden ornaments, made of cast aluminum. The items include Victorianesque urns, lavaboes, non-operating fountains, and mail and letter boxes. There are also carousel horses, jockeys, hitching posts, elephants, griffins, and planters.

The applicable subheading for the merchandise will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be 5% ad valorem.

Articles classifiable under subheading 8306.29.0000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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.


Jean F. Maguire
Area Director

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