H85118 H8 Ruling Active

The tariff classification of garden ornaments from China

Issued August 21, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise is 3 styles of garden ornaments made of steel and glass. Ranging in size from 8 inches to 12 inches long, the ornaments resemble a snail, a pig, and a frog. The shape of the animal is formed by steel wire, and the body and head, by various sized blown glass balls. In the opinion of this office, the decorative effect of the garden ornaments is produced equally by the metal portion and the glass portion.

CBP rationale

The applicable subheading for the garden ornaments will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, other.

Full text

NY H85118 August 21, 2001 CLA-2-83:RR:NC:N1:113 H85118 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Joseph Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of garden ornaments from China Dear Mr. Hoffacker: In your letter dated August 12, 2001, on behalf of Big Lots Stores, you requested a tariff classification ruling. The merchandise is 3 styles of garden ornaments made of steel and glass. Ranging in size from 8 inches to 12 inches long, the ornaments resemble a snail, a pig, and a frog. The shape of the animal is formed by steel wire, and the body and head, by various sized blown glass balls. In the opinion of this office, the decorative effect of the garden ornaments is produced equally by the metal portion and the glass portion. The applicable subheading for the garden ornaments will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, other. The 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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