CLA-2-83:S:N:N3:113 886885
Ms. Lee Appleton
Liliworks, Inc.
P.O. Box 2840
Sag Harbor, NY 11963
RE: The tariff classification of wall hangings from Haiti
Dear Ms. Appleton:
In your letter dated May 20, 1993, you requested a tariff
classification ruling.
The merchandise consists of handcrafted steel wall hangings
that have been cut, formed and colorfully painted. The hangings
are available in five designs: Banana House (item no. MCBH30),
Cohart Gingerbread House (item no. MCG30), Cohart Chanmote House
(item no. MCG29), Cohart Tap Tap (item no. MCTT30), and Cohart
Gingerbread Hook (item no. MCG29). All styles have one or more
bent metal hooks for hanging such items as pot holders and keys.
However, the Cohart Tap Tap plaque, which depicts a bus, is also
available without any hooks and is solely decorative in nature.
The applicable subheading for the plaques with hooks will be
8302.50.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for hat-racks, hat pegs, brackets and
similar fixtures of base metal. The duty rate will be 3.4
percent ad valorem.
The applicable subheading for the plaques without hooks will
be 8306.29.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for statuettes and other ornaments of base
metal. The duty rate will be 5 percent ad valorem.
Articles classifiable under subheadings 8302.50.0000, HTS or
8306.29.0000, HTS, which are products of Haiti, are entitled to
duty free treatment under the Caribbean Basin Initiative upon
compliance with all applicable regulations.
Articles classifiable under subheadings 8302.50.0000, HTS,
or 8306.29.0000, HTS, which are products of Haiti are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
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