The tariff classification of padellas from Italy
Active· CBP ruling HQ 867609· Issued 1991-10-09
Ruling text
NY 867609
October 9, 1991
CLA-2-83:S:N:N1:113 867609
CATEGORY: Classification
TARIFF NO.: 8306.29.0000
Ms. Cynthia J. Friedel
(Victoria L. Levy)
5208 Everton Road
Baltimore, MD 21209
RE: The tariff classification of padellas from Italy
Dear Ms. Friedel:
In your letter dated October 1, 1991, you requested a tariff
classification ruling.
The merchandise, known as padellas, consists of iron or
copper frying pans which have been decorated with oil paintings.
They are not utilitarian, but can only be used for decorative
purposes. As per the Explanatory Notes to the Harmonized Tariff
Schedules, Heading 97.01, "hand decorated manufactured articles"
are excluded from the paintings provisions.
The applicable subheading for the padellas 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% 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
Source: rulings.cbp.gov — ruling 867609, retrieved 2026-10-12T05:24:34Z, republished verbatim. This digest is informational; only CBP issues binding rulings.