CLA-2-83:S:N:N3:113 890587

Mr. Jeff Rhodes
Riro Company
P.O. Box 275
Lincolnville Center, ME 04850

RE: The tariff classification of brass plaques from Hong Kong, Korea and Taiwan

Dear Mr. Rhodes:

In your letter dated September 7, 1993, you requested a tariff classification ruling. The merchandise consists of polished and lacquered brass plaques. After importation, the plaques will be engraved and blackened with names. No sample was submitted with your request, and we assume the plaques are solely decorative in nature.

The applicable subheading for the plaques will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal. The rate of duty will be 5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport