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The tariff classification of a Spellbox from Australia
Issued February 22, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 894508 (February 22, 1994)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The merchandise is a Spellbox, containing items used in a magic ritual for the home. The box contains a metal talisman, candles, a smudge-stick, charcoal, a scroll, herbs, a pouch of sea salt, bells, straw and rose petals. Each item has an equal function in the performance of the ritual, but the value of the set is overwhelmingly represented by the metal talisman.
CBP rationale
The applicable subheading for the Spellbox will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other.
Full text
NY 894508 February 22, 1994 CLA-2-83:S:N:N3:113 894508 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Lisa Thompson Spellbox Pty., Ltd. P.O. Box 457 Prahran, Victoria 3181 Australia RE: The tariff classification of a Spellbox from Australia Dear Ms. Thompson: In your letter dated January 31, 1994, you requested a tariff classification ruling. The merchandise is a Spellbox, containing items used in a magic ritual for the home. The box contains a metal talisman, candles, a smudge-stick, charcoal, a scroll, herbs, a pouch of sea salt, bells, straw and rose petals. Each item has an equal function in the performance of the ritual, but the value of the set is overwhelmingly represented by the metal talisman. The applicable subheading for the Spellbox will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be 5 percent 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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