CLA-2-83:S:N:N3:113 887691
Mr. Ed N. Mills
Catholic Book and Gifts
7346 West Greenfield Avenue
West Allis, WI 53214
RE: The tariff classification of statues, tabernacles, chalices, and
candelabra from Italy
Dear Mr. Mills:
In your letter dated June 21, 1993, you requested a tariff
classification ruling.
The merchandise consists of religious statues, tabernacles, chalices and
candelabra. The statues will be cast in bronze or molded from fiberglass-
reinforced plastic. The tabernacles, chalices and candelabra will be cast in
bronze or made of silver-plated copper.
The applicable subheading for the statues, tabernacles and chalices
which are cast in bronze will be 8306.29.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for statuettes and other ornaments,
of base metal, other. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the tabernacles and chalices which are
made of silver-plated copper will be 8306.21.0000, Harmonized Tariff Schedule
of the United States (HTS), which provides for statuettes and other
ornaments, of base metal, plated with precious metal. The rate of duty will
be 6.5 percent ad valorem.
The applicable subheading for the candelabra, which are cast in bronze
or made of silver-plated copper will be 9405.50.4000, Harmonized Tariff
Schedule of the United States (HTS), which provides for non-electrical lamps
and lighting fittings, other, other. The rate of duty will be 7.6 percent ad
valorem.
The applicable subheading for the plastic statutes will be 3926.40.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
statuettes and other ornamental articles of plastic. The rate of duty will
be 5.3 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