The tariff classification of a decorative plaque from China

N068442 July 30, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Kevin Anderson ELSA L Incorporated 800 A Street San Rafael, CA 94901 RE: The tariff classification of a decorative plaque from China Dear Mr. Anderson: In your letter dated July 8, 2009, you requested a tariff classification ruling. The sample you submitted will be retained by this office. The merchandise under consideration is a wall-mounted decorative plaque, item number 36738. It consists of a flat sheet of iron that measures 14 inches long by 10-1/2 inches wide. Two picture hangers are soldered onto the back for hanging. The front of the plaque is decorated with a picture of a blooming flower, several butterflies and decorative handwriting. You have indicated that you believe the decorative plaque should be classified in 7326.20.00, HTSUS, as an article of wire. The plaque, however, is made of sheet iron, not wire, and is not provided for in this subheading. Additionally, the plaque is more specifically described in heading 8306, as an ornament of base metal, than in heading 7326, as other articles of iron or steel. The applicable subheading for the decorative plaque 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