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NY F89878

July 28, 2000

CLA-2-83:RR:NC:N1:113 F89878


TARIFF NO.: 8306.29.0000; 8306.30.0000; 4911.91.4040

Mr. Vincent Iazurlo
Phoenix Memorial Portraits
6900 Decarie, Suite 227
Montreal, PQ, Canada H3X 2t8

RE: The tariff classification of memorial articles from Italy

Dear Mr. Iazurlo:

In your letter dated July 10, 2000, you requested a tariff classification ruling.

The merchandise consists of assorted brass and ceramic articles that will be used to memorialize the deceased. Included are vases, crosses, urns, frames, portraits, and eternal lights. All items except for the urns will be placed upon grave monuments. Item numbers 587, 808, 810, and 973 are ornamental vases made of brass. Items numbers 223, 225C, 348, 621, 757, and 758 are brass crosses and crucifixes. Item numbers 550, 551, 552, 553, 747, 748, and 864 are brass urns used to hold cremation ashes. Item number 77 is an oval brass frame and item number 83 is a rectangular brass frame. The last group of articles are various sizes of oval memorial portraits consisting of printed pictures of people on ceramic (item numbers 1, 2, 3-horizontal, and 3-vertical).

The applicable subheading for the vases, crosses, and urns will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be free.

The applicable subheading for the frames will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames, of base metal. The rate of duty will be 2.7 percent ad valorem.

The applicable subheading for the memorial portraits will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain specified) printed pictures. The rate of duty will be 1.2 percent ad valorem.

We are unable to classify the eternal lights without additional information. For item numbers 808/A and 554/A, please provide the following: the overall dimensions of the lamps; and the identification of all the lamp parts with their material composition in noting that the depictions appear to indicate a section that is not of bronze. It is assumed that these items are non-electrical lamps, therefore please explain how they operate, i.e., by propane or other gas, or by compressed air and kerosene or gasoline.

Please indicate if item numbers 585 and 746 are eternal lights or urns. If these are lamps, please provide the same information as requested for item numbers 808/A and 554/A. Further, if they are combination articles (consisting of a lamp and urn), please submit the following: a breakdown by weight and value of all the components, i.e., the lamp and urn, that comprise the composite article; how each component of this article functions in relation to each other; and a catalog and/or illustrative literature depicting how the item is marketed and sold.

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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