I81634 I8 Ruling Active

The tariff classification of ornaments from China

Issued May 21, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000, 8306.10.0000

Headings: 8306

Product description

The merchandise consists of a bell wreath (item number 91933) and a wire reindeer (item number 91970). The wreath is composed of base metal bells and decorated with bows, holly and berries. It measures 12 inches in diameter, and is available in gold, silver, red, and red and green. The reindeer is made of base metal wire painted gold and ornamented with gold glitter. The reindeer is suitable for table decoration, and is available in two sizes.

CBP rationale

The applicable subheading for the bell wreath will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, and parts thereof. The applicable subheading for the reindeer will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal.

Full text

NY I81634 May 21, 2002 CLA-2-83:RR:NC:N1:113 I81634 CATEGORY: Classification TARIFF NO.: 8306.10.0000; 8306.29.0000 Ms. Wendy Lawson Sears Roebuck and Company 3333 Beverly Road, BC-172A Hoffman Estates, IL 60179 RE: The tariff classification of ornaments from China Dear Ms. Lawson: In your letter dated May 8, 2002, you requested a tariff classification ruling. The merchandise consists of a bell wreath (item number 91933) and a wire reindeer (item number 91970). The wreath is composed of base metal bells and decorated with bows, holly and berries. It measures 12 inches in diameter, and is available in gold, silver, red, and red and green. The reindeer is made of base metal wire painted gold and ornamented with gold glitter. The reindeer is suitable for table decoration, and is available in two sizes. The applicable subheading for the bell wreath will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, and parts thereof. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the reindeer will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal. 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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