The tariff classification of elephant statuettes with clocks from the Philippines

NY C86024 April 13, 1998 CLA-2-83:RR:NC:N1:113 C86024 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Michelle Dunkle Circle International Inc. 810-R Oregon Avenue Linthicum, MD 21090 RE: The tariff classification of elephant statuettes with clocks from the Philippines Dear Ms. Dunkle: In your letter dated March 30, 1998, on behalf of Maitland-Smith, you requested a tariff classification ruling. The merchandise is a bronze elephant statuette that sits on a mahogany base and has an attached clock. It is offered in two styles. Style 1353-027 is an elephant standing on all four legs with the clock attached to its back. Style 1353-029 is an elephant rearing on two legs above the clock affixed to the base. In neither instance does the statuette form any part of the watch case. The Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding, they provide a commentary on the scope of each heading of the Harmonized System, and are thus useful in ascertaining classification under the System. The Explanatory Notes of Section XV, 83.06(B) state that the heading covers articles which have no utility value but are wholly ornamental. Included in the examples are ornaments forming parts of clock sets, animals, symbolic or allegorical figures. Exclusion (f) of that Note includes clocks and cases therefor even if the cases are decorative or consist of statuettes clearly designed to act as a clock case. Since the elephants are not part of the clock case in this instance, the merchandise is not excluded from heading 8306. The applicable subheading for the bronze elephant clock 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 1 percent ad valorem. Articles classifiable under subheading 8306.29.0000, HTS, which are products of the Philippines 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 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 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division