CLA-2-83:S:N:N3:113 883614
Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street, East
Ada, Michigan 49355-0001
RE: The tariff classification of brass mail boxes, towel racks
and planters from Taiwan and Hong Kong
Dear Mr. Coe:
In your letter dated March 4, 1993, you requested a tariff
classification ruling.
The merchandise consists of three items. The first is the
Z1754 His/Hers Solid Brass Towel Rack. The second is the X8179
Solid Brass Planter. The third is the Z2024 Solid Brass Mailbox.
The towel rack is a set of towel hooks made into the words
"HIS" and HERS," of a type frequently found near the bath or
shower in a home. Although of a decorative form, the items have
a clearly defined utilitarian function.
The applicable subheading for the towel rack will be
7418.20.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for sanitary ware of brass. The rate of
duty will be 3.7 percent ad valorem.
The planters are oval shaped and have two handles. Although
they have a function, it is only to hold other decorative
articles, namely plants, and to add to their decorative effect.
They are of a class or kind of merchandise which are considered
ornamental.
The applicable subheading for the planters will be
8306.29.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for statuettes and other ornaments. The
rate of duty will be 5 percent ad valorem.
The mail box is an oblong box with a lid and two brackets.
It is a mail box only in a nostalgic sense. It has no lock or
other means of security for the mail. While the mail box has
some limited function, perhaps for holding a newspaper or hand
bills, it is our opinion that it is primarily decorative in
nature.
The applicable subheading for the mail box will be
8306.29.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for statuettes and other ornaments. 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