867502 86 Ruling Active

The tariff classification of "Palm Balls" from China

Issued October 9, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.10.0000

Headings: 8306

Product description

The merchandise consists of three types of "Palm Balls", imported in pairs in a fitted cardboard case. In our telephone conversation of October 3, 1991, you indicated that the articles are made of base metal. The three varieties are chrome-plated steel, or decorated with cloisonne, or "stone colored." The balls have been used in China since the Ming Dynasty to improve circulation and to limber the fingers and hands. When rolled in the hands, they produce a gentle chiming, similar in sound to wind chimes.

CBP rationale

The applicable subheading for the Palm Balls will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs, and the like, non- electric, of base metal.

Full text

NY 867502 October 9, 1991 CLA-2-83:S:N:N1:113 867502 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Mr. John Ried Greco 2519 Tanglewood Dr. Charlotte, NC 28211 RE: The tariff classification of "Palm Balls" from China Dear Mr. Greco: In your letter of no date, received in this office on October 1, 1991, you requested a tariff classification ruling. The merchandise consists of three types of "Palm Balls", imported in pairs in a fitted cardboard case. In our telephone conversation of October 3, 1991, you indicated that the articles are made of base metal. The three varieties are chrome-plated steel, or decorated with cloisonne, or "stone colored." The balls have been used in China since the Ming Dynasty to improve circulation and to limber the fingers and hands. When rolled in the hands, they produce a gentle chiming, similar in sound to wind chimes. The applicable subheading for the Palm Balls will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs, and the like, non- electric, 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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