8306.21.00.00 - Plated with precious metal, and parts thereof

This HTS category, 8306.21.00.00, specifically addresses statuettes and other ornaments made of base metal that are plated with precious metal. This includes decorative items such as figurines, busts, trophies, and other ornamental objects, regardless of their artistic merit, provided they are crafted from base metal and subsequently coated with gold, silver, platinum, or other precious metals. The inclusion of "parts thereof" indicates that components intended for such plated ornaments also fall under this classification.

This category is distinguished from its sibling, 8306.29.00.00, which covers "Other" statuettes and ornaments. The key differentiating factor is the presence of precious metal plating. While the sibling category encompasses ornaments made of base metal that are not plated with precious metals, this category exclusively applies to those that have undergone such a plating process. Therefore, the valuation and treatment for customs purposes will differ based on whether precious metal plating is a characteristic of the ornament.

As this is a leaf node, there are no further subcategories. Classification within this code hinges on the definitive presence of precious metal plating on base metal statuettes and ornaments. Practical considerations for classification will involve verifying the composition of the base metal and confirming the application of a precious metal coating, often through examination of invoices, product specifications, or material analysis if required by customs authorities.