H82064 H8 Ruling Active

The tariff classification of bells from China.

Issued June 7, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500, 8306.10.0000

Headings: 9505, 8306

Product description

Style 127T2594TN is an 8 ½-inch stack of jingle bells, apparently representing a tree. Style 127T2599TN is a reindeer formed from jingle bells with a gold-ribbon bow tie.

CBP rationale

The applicable subheading for Style 127T2594TN will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metal. The applicable subheading for Style 127T2599TN will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other.

Full text

NY H82064 June 7, 2001 CLA-2-83:RR:NC:N1:113 H82064 CATEGORY: Classification TARIFF NO.: 8306.10.0000, 9505.10.2500 Ms. Rita Pitts Dillard's Inc. 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of bells from China. Dear Ms. Pitts: In your letter dated May 2, 2001, you requested a ruling on tariff classification. The samples you provided are festive bells. Style 127T2594TN is an 8 ½-inch stack of jingle bells, apparently representing a tree. Style 127T2599TN is a reindeer formed from jingle bells with a gold-ribbon bow tie. The applicable subheading for Style 127T2594TN will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metal. The general rate of duty will be 5.8 percent ad valorem. The applicable subheading for Style 127T2599TN will be 9505.10.2500, 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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