CLA-2 CO:R:C:M 956827 RFA
Mr. Jeff Rhodes
Riro Company
P.O. Box 275
Lincolnville Center, ME 04850
RE: Unfinished Brass Plaques; Sign-plates; Name-plates; Articles
of Copper; Headings 7419, 8306, and 8310; EN 83.10; NY
890587, revoked
Dear Mr. Rhodes:
This is in reference to NY 890587, issued to you on
September 27, 1993, by the Area Director of Customs, New York
Seaport, in which the tariff classification of brass plaques was
determined under the Harmonized Tariff Schedule of the United
States (HTSUS). Pursuant to section 625, Tariff Act of 1930 (19
U.S.C. 1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186
(1993)(hereinafter, "section 625"), notice of the proposed
revocation of NY 890587 was published on October 5, 1994, in the
Customs Bulletin, Volume 28, Number 39/40. No comments were
received. Our decision in this matter is set forth below.
FACTS:
The merchandise consists of polished and lacquered brass
plaques in various shapes and sizes. After importation, the
plaques will be engraved and blackened with names and or numbers.
ISSUE:
Are the brass plaques, which are not engraved, classifiable
as decorative ornaments, as sign- or name-plates, or as other
articles of copper under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
In NY 890587, dated September 27, 1993, Customs in New York
assumed that the subject brass plaques were decorative in nature
based upon the description of the plaques in your letter of
September 7, 1993. Accordingly, the plaques were classified
under subheading 8306.29.00, HTSUS, which provides for: "[b]ells,
gongs and the like, nonelectric, of base metal; statuettes and
other ornaments, of base metal; photograph, picture or similar
frames, of base metal . . . : [s]tatuettes and other ornaments,
and parts thereof: [o]ther. . . ." The column one, general rate
of duty is 5 percent ad valorem.
After receiving additional information from your company on
May 5, 1994, Customs has learned that the plaques are not other
decorative ornaments, but are intended to be used as sign or
name-plates. The plaques, after importation, are engraved and
blackened according to the end-user's specifications. Sign
plates and name plates are classifiable under subheading
8310.00.00, HTSUS, which provides for: "[s]ign plates, name
plates, address plates and similar plates, numbers letters and
other symbols, and parts thereof, of base metal, excluding those
of heading 9405. . . ."
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Cooperation
Council's official interpretation of the HTSUS. While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54
Fed.Reg. 35127, 35128 (August 23, 1989). EN 83.10, page 1126,
states in pertinent part:
this heading covers base metal plates which bear (by
enamelling, varnishing, printing, engraving,
perforation, stamping, moulding, embossing, shaping or
any other process) words, letters, numbers or designs
giving all the essential information required for a
sign-plate, name-plate, advertising plate, address-plate or other similar plate. It is a characteristic
of such plates that they are normally designed to be
permanent fixtures (e.g., road sign-plates, advertising
plates, machine name-plates) or to be used many times
(e.g., cloakroom tokens and tags).
* * * *
The heading does not include: (a) [p]lates not
bearing letters, numbers or designs, or bearing only
particulars incidental to the essential information
which is to be added later (e.g., headings 7325, 7326,
7616, 7909). . . .
Based upon the information provided and the guidance of EN
83.10, we find that the subject brass plates are excluded from
classification under heading 8310, HTSUS, because they are not
engraved with the essential information at the time of
importation. Articles of base metal which are not engraved are
classified according to its metal component. The plates are made
of brass which is an alloy of copper. Articles of copper are
provided for under heading 7419, HTSUS. The subject brass plates
which are polished and lacquered are classifiable under
subheading 7419.99.50, HTSUS, which provides for other articles
of copper which are further worked. Therefore, the
classification of the brass plates in NY 890587 is revoked.
HOLDING:
The brass plates are classifiable under subheading
7419.99.50, HTSUS, which provides for: "other articles of copper:
[o]ther: [o]ther: [o]ther: [o]ther. . . ." The column one,
general rate of duty is 5 percent ad valorem.
NY 890587, dated September 27, 1993, is revoked. In
accordance with section 625, this ruling will become effective 60
days after publication in the Customs Bulletin. Publication of
rulings or decisions pursuant to section 625 does not constitute
a change of practice or position in accordance with section
177.10(c)(1), Customs Regulations [19 CFR 177.10(c)(1)].
Sincerely,
John Durant, Director
Commercial Rulings Division