860365 86 Ruling Active

The tariff classification of Bunny Bell Kits from Taiwan.

Issued February 14, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.10.0000

Headings: 8306

Product description

The merchandise is a Bunny Jingle Bell Kit. The kit contains a bell with felt, ribbons, and other sundry items to decorate it to look like a bunny face. The item is essentially an unassembled decorative bell.

CBP rationale

The applicable subheading for the bunny bell kits will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells of base metal.

Full text

NY 860365 Feb 14 1991 CLA-2-83:S:N:N1:113 860365 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Mr. John R. Ramirez James J. Wiley Co. 5305 West 102nd St. P.O. Box 90008 Los Angeles, CA 90009 RE: The tariff classification of Bunny Bell Kits from Taiwan. Dear Mr. Ramirez: In your letter dated February 1, 1991, on behalf of Western Trimming Corp., you requested a tariff classification ruling. The merchandise is a Bunny Jingle Bell Kit. The kit contains a bell with felt, ribbons, and other sundry items to decorate it to look like a bunny face. The item is essentially an unassembled decorative bell. The applicable subheading for the bunny bell kits will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells of base metal. The rate of duty will be 5.8% 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

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