The tariff classification of a decorative display from China

NY M83018 May 4, 2006 CLA-2-83:RR:NC:N1:121 M83018 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a decorative display from China Dear Mr. Hoffacker: In your letter dated April 12, 2006, you requested a tariff classification ruling on behalf of your client, Cerealart. The sample you submitted, which is being returned to you, is a 1:6 scale reproduction of New York’s smallest art exhibition space, know as “The Wrong Gallery.” It is made of glass, wood, metal, plastic and incorporates a small light fixture. It measures 18 inches high by 11 inches wide by 2.36 inches deep. The interior lights up to illuminate the artwork that will be displayed. It is designed to be installed in a wall or to sit on a tabletop. This is a decorative article whose sole purpose is to display scaled down reproductions of original exhibitions. It will be produced in a limited edition of 2500. The applicable subheading for the decorative display case will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division