CLA-2-83:S:N:N3:113 888370
Ms. Bettie Jo Shearer
International Department
Service Merchandise
7100 Service Merchandise Drive
Brentwood, TN 37027
RE: The tariff classification of decorative banks from Taiwan
Dear Ms. Shearer:
In your letter dated July 19, 1993, you requested a tariff
classification ruling.
The merchandise is the 36RD cast iron savings bank. This decorative
article had been ruled upon in a preclassification, PC 879447. The
Harmonized Tariff System number shown at that time was a typographical error,
and does not exist.
The applicable subheading for the decorative bank 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