The tariff classification of padellas from Italy

NY 867609 October 9, 1991 CLA-2-83:S:N:N1:113 867609 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Cynthia J. Friedel (Victoria L. Levy) 5208 Everton Road Baltimore, MD 21209 RE: The tariff classification of padellas from Italy Dear Ms. Friedel: In your letter dated October 1, 1991, you requested a tariff classification ruling. The merchandise, known as padellas, consists of iron or copper frying pans which have been decorated with oil paintings. They are not utilitarian, but can only be used for decorative purposes. As per the Explanatory Notes to the Harmonized Tariff Schedules, Heading 97.01, "hand decorated manufactured articles" are excluded from the paintings provisions. The applicable subheading for the padellas will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal. The rate of duty will be 5% ad valorem. 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