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NY D83106




October 8, 1998

CLA-2-83:RR:NC:N1:113 D83106

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.21.0000; 8306.29.0000

Mr. Ray Reynolds
Lee Hardman Customs Broker, Inc.
P.O. Box 45545
Atlanta, GA 30329-0545

RE: The tariff classification of framed reproductions from Italy

Dear Mr. Reynolds:

In your letter dated September 15, 1998, on behalf of Simply Italian, Inc., you requested a tariff classification ruling.

The merchandise is a variety of framed articles of a dental motif. The items are made of pewter, which may be verdigrised, or gold- or silver-plated. At the time of importation, the articles will already be mounted in wooden frames. Item "cod. A10" is a depiction of ancient dental instruments on a framed circular plaque. Item "cod. B10" is a depiction of an ancient dentist at work. Item "cod. C10" is a mounted collection of ancient dental instruments. Item "cod. G10" is a mounted collection of ancient metal-handled dental mirrors. Item "cod. N10" is an ancient artist's depiction of a tooth. All of these items are mass-produced for commercial purposes.

The applicable subheading for the gold- or silver-plated dental decorations 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 4.9 percent ad valorem. The applicable subheading for the verdigrised dental decorations 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 1 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Director

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