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NY F86612

July 31, 2000

CLA-2-83:RR:NC:N1:113 F86612


TARIFF NO.: 8306.29.0000; 7323.99.9060; 9405.50.4000

Mr. Robert B. Halkowich
Jeanne Reed’s Ltd.
104 Colonel Philip Johnson St.
Williamsburg, VA 23185

RE: The tariff classification of tole decorations from China

Dear Mr. Halkowich:

In your letter dated April 27, 2000, you requested a tariff classification ruling.

The merchandise is a variety of items made of tole. “Tole” is defined as sheet iron, varnished and then ornamented with decorative painting. You mention that tole was developed in the 17th Century for finishing inexpensive metal objects, such as trays, with painted designs. Customs Laboratory analysis indicates that these items are made of painted, galvanized steel sheet.

In this case, you are importing containers, trays, wall pockets and non-electrical wall sconces. The five containers measure 7 by 7 by 12 inches, 10 by 10 by 14 inches, 19 by 11 by 8 inches, 10 by 8 by 8 inches and 8 by 8 by 7 inches. They are painted with floral decorations, animals or landscapes. The tray measures 22 by 12 by 2 inches. The wall pockets measure 4 by 12 inches and 4 by 20 inches. The non-electrical wall sconce measures 3 by 2 by 16 inches. It is designed to hold one candle and it possesses a lampshade.

The containers and the wall pockets are decorative articles in themselves, or suitable principally to hold other decorative objects, such as flowers.

The applicable subheading for the containers and wall pockets 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 free. The tray, while decorated with a painting of a hunting dog, is still usable as tableware.

The applicable subheading for the tray will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, .not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the non-electrical wall sconce will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

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.


Robert B. Swierupski

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