E87804 E8 Ruling Active

The tariff classification of a Feng Shui Space Clearing Kit from various countries

Issued October 1, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.10.0000

Headings: 8306

Product description

Using traditional Eastern rituals, the kit is designed to clear negative energy from living space and to replace it with a positive, healing atmosphere. Included are 3 sandalwood incense ingots, 27 incense sticks, 1 base metal singing bowl (bell) with cushion and wooden mallet, 1 ceramic incense burner dish, all from Nepal, and 1 direction booklet printed in Hong Kong. The kit will be assembled in and shipped from either Hong Kong or China.

CBP rationale

The applicable subheading for the Feng Shui Space Clearing Kit will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, and parts thereof, of base metal.

Full text

NY E87804 October 1, 1999 CLA-2-83:RR:NC:N1:113 E87804 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Mr. Ralph M. Navedo Inter-Maritime Forwarding Co., Inc. 39 Broadway New York, NY 10006 RE: The tariff classification of a Feng Shui Space Clearing Kit from various countries Dear Mr. Navedo: In your letter dated September 29, 1999, on behalf of Penguin Putnam, Inc., you requested a tariff classification ruling. The sample you submitted is Lillian Too’s Feng Shui Space Clearing Kit. Using traditional Eastern rituals, the kit is designed to clear negative energy from living space and to replace it with a positive, healing atmosphere. Included are 3 sandalwood incense ingots, 27 incense sticks, 1 base metal singing bowl (bell) with cushion and wooden mallet, 1 ceramic incense burner dish, all from Nepal, and 1 direction booklet printed in Hong Kong. The kit will be assembled in and shipped from either Hong Kong or China. The applicable subheading for the Feng Shui Space Clearing Kit will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, and parts thereof, of base metal. The rate of duty will be 5.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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