The tariff classification of an indoor temple and two stools from India

N135257 December 7, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 9401.71.0010 Ms. Anju Sahay 12933 Regan Lane Saratoga, CA 95070 RE: The tariff classification of an indoor temple and two stools from India Dear Ms. Sahay: In your letter dated November 30, 2010, you requested a tariff classification ruling. Pictures of the articles have been submitted for review. The first article under consideration is an indoor Hindu temple made of base metal. It is highly ornate and features decorative enamel work. The temple is a religious article designed to stand on the floor of a home for use in daily worship. It measures 44 inches tall by 24 inches wide by 24 inches deep overall. The second article under consideration is two stools made of base metal decorated with enamel work. Each stool is low to the ground and has a 16 inch square upholstered seating area. They will be used by the worshiper while praying at the temple. The applicable subheading for the temple 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. The applicable subheading for the stools will be 9401.71.0010, HTSUS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with metal frames: upholstered; household. 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