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The tariff classification of metal illuminated decorations from China.
Issued April 25, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H80144 (April 25, 2001)
Tariff classification
HTS codes: 8306.29.0000, 9505.10.2500
Product description
Both articles have been given the item #L901. The tree measures 7 ½ inches by 3 ¾ inches by 13 ¾ inches [19.05 cm. x 9.53 cm. x 34.93 cm.] The angel measures 8 inches by 3 ¾ inches by 10 ¼ inches [20.32 cm. x 9.53 cm. x 26.04 cm.] While called candleholders, no particular characteristic makes these items illuminating articles. A lidded cutout in the back of each allows a candle to be placed inside, adding to the decorative effect.
CBP rationale
The applicable subheading for the angel 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 H80144 April 25, 2001 CLA-2-83:RR:NC:N1:113 H80144 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 9505.10.2500 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of metal illuminated decorations from China. Dear Mr. Hoffacker: In your letter dated April 16, 2001, you requested a ruling on behalf of Consolidated Stores, Inc., on tariff classification. The samples you provided are iron candleholders shaped either like a Christmas tree, or like an angel. Both articles have been given the item #L901. The tree measures 7 ½ inches by 3 ¾ inches by 13 ¾ inches [19.05 cm. x 9.53 cm. x 34.93 cm.] The angel measures 8 inches by 3 ¾ inches by 10 ¼ inches [20.32 cm. x 9.53 cm. x 26.04 cm.] While called candleholders, no particular characteristic makes these items illuminating articles. A lidded cutout in the back of each allows a candle to be placed inside, adding to the decorative effect. The applicable subheading for the angel 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 general rate of duty will be free. The applicable subheading for the tree will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for ... articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The general rate of duty will be free. 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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