The tariff classification of Christmas doorstops from China

NY 890451 October 7, 1993 CLA-2-83:S:N:N3:113 890451 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Chris Kuehler Archer Freight Systems, Inc. P.O. Box 460067 San Antonio, TX 78246-0067 RE: The tariff classification of Christmas doorstops from China Dear Mr. Kuehler: In your letter dated September 21, 1993, on behalf of Builder's Square, you requested a tariff classification ruling. The merchandise is a cast iron Christmas bear doorstop. It is hand- painted and measures approximately 7 inches high. The doorstop is also available in three other holiday styles: Santa Claus, Fireplace with Santa, and Toy Soldier. In our opinion, because of their seasonal nature, the items are essentially decorative in nature, rather than utilitarian. The applicable subheading for the doorstop 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 percent 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