7308.90.95.60 - Architectural and ornamental work 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 7308.90.95.60, specifically covers architectural and ornamental work crafted from iron or steel, falling under the broader heading for structures and parts of structures of iron or steel. This classification is intended for finished articles that are primarily decorative in nature or integral to the architectural design of a building or structure, beyond merely fulfilling a basic structural function. Examples include intricate ironwork for balustrades, decorative grilles, ornamental columns, or elaborately designed steel features intended for aesthetic enhancement.
It is important to distinguish this category from other "other" classifications at the same level, such as 7308.90.95.90. While both fall under "Other" in the hierarchical structure, 7308.90.95.60 is reserved for items where the ornamental aspect is a defining characteristic, whereas 7308.90.95.90 would encompass any remaining iron or steel structural parts or articles not otherwise specified in the heading. The key differentiator lies in the *purpose and primary function* of the article: aesthetic and architectural integration for 7308.90.95.60 versus general structural utility for the sibling category.
As a leaf node, 7308.90.95.60 does not have further subcategories. Classification within this specific code is determined by the article's nature as architectural and ornamental work made of iron or steel, satisfying the conditions of the parent headings for structures and parts of structures of iron or steel, and being distinct from more common structural elements or general "other" articles. The decision to classify under this code rests on a thorough assessment of the item's design, intended use, and the degree to which its ornamental qualities are a primary feature.