807769 80 Ruling Active

The tariff classification of decorative and household articles from China, Taiwan, Hong Kong, and Spain

Issued March 17, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4503.10.6000, 8306.29.0000, 7013.99.5000, 8306.10.0000

Headings: 7013, 8306, 4503

Product description

The merchandise consists of five assorted decorative and household items. Item number 3723 is a 36-inch high, wrought iron stake designed to hold a round glass or pot. Item number 3702 is a 5-inch high, wrought iron stand with 3 legs. It is designed to hold a tapered round glass vigil light or pot. Item number 8211 is a heart-shaped, wrought iron bell ringer with a tongue that is used to strike the ringer. A leather strip attached to the ringer allows it to be hung by a nail or a hook. Items 3723, 3702, and 8211 are all made in China. The fourth item is not identified by a product number. It is a cork bottle stopper with a decorative resin tomato on top. The stopper will be made in China, Hong Kong, or Taiwan. Item number 4206 is a heart-shaped, molded glass bottle with a cork stopper. The bottle is made in Spain and valued at $2.50.

CBP rationale

The applicable subheading for the stake and stand will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The applicable subheading for the bell ringer will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, and parts thereof, of base metal. The applicable subheading for the bottle will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for. The applicable subheading for the stopper will be 4503.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other corks and stoppers of natural cork.

Full text

NY 807769 March 17, 1995 CLA-2-83:S:N:N3:113 807769 JTS CATEGORY: Classification TARIFF NO.: 8306.29.0000; 8306.10.0000; 7013.99.5000; 4503.10.6000 Mr. William J. LeClair Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of decorative and household articles from China, Taiwan, Hong Kong, and Spain Dear Mr. LeClair: In your letter dated March 3, 1995, on behalf of Sweet Antiques Gallery, you requested a tariff classification ruling. The merchandise consists of five assorted decorative and household items. Item number 3723 is a 36-inch high, wrought iron stake designed to hold a round glass or pot. Item number 3702 is a 5-inch high, wrought iron stand with 3 legs. It is designed to hold a tapered round glass vigil light or pot. Item number 8211 is a heart-shaped, wrought iron bell ringer with a tongue that is used to strike the ringer. A leather strip attached to the ringer allows it to be hung by a nail or a hook. Items 3723, 3702, and 8211 are all made in China. The fourth item is not identified by a product number. It is a cork bottle stopper with a decorative resin tomato on top. The stopper will be made in China, Hong Kong, or Taiwan. Item number 4206 is a heart-shaped, molded glass bottle with a cork stopper. The bottle is made in Spain and valued at $2.50. The applicable subheading for the stake and stand will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be 4 percent ad valorem. The applicable subheading for the bell ringer will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, and parts thereof, of base metal. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the bottle will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for...toilet, office, indoor decoration or similar purposes...other glassware, other, other, valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem. The applicable subheading for the stopper will be 4503.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other corks and stoppers of natural cork. The rate of duty will be 17.6 cents per kilogram. 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

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