The tariff classification of a word ornament from India

NY R03558 April 7, 2006 CLA-2-83:RR:NC:N1:121 R03558 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Mae Leung Target Customs Brokers, Inc. 33 S. 6th Street CC-3315 Minneapolis, MN 55402 RE: The tariff classification of a word ornament from India Dear Ms. Leung: In your letter dated March 28, 2006, you requested a tariff classification ruling. The merchandise is described as a “Word Figurine,” style number SE-LT-04. It is a decorative article comprised of individual aluminum letters that rest in a rectangular holder made of medium density fiberboard. The documents you submitted display a sample that spells the word, “Dream.” It measures 13 inches long by 4 inches high by 2.25 inches wide. This is a composite good whose essential character is imparted by the aluminum letters. The applicable subheading for the word ornament 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