K82466 K8 Ruling Active

The tariff classification of wind chimes from China

Issued January 22, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4420.10.0000, 8306.10.0000

Headings: 4420, 8306

Product description

Item number F60601 is made of base metal and ornamented with two, 1-inch diameter glass balls. Item number F21101 has base metal chimes. The top is a 3-inch wooden square. Suspended from the center of the square are a 1-inch diameter wooden ball and a wooden rhombus shape with sides measuring 1.75 inches each. The next wind chime, item number F34902, also has chimes of base metal. It is decorated with a green stained glass bird at the top, and two green glass balls, each approximately three quarters of an inch in diameter. The fourth base metal wind chime, which is not identified by an item number, is called “Blue Dolphin”. This wind chime is ornamented with a 4-inch dolphin, 4 2-inch dolphins, 15 beads, and 1 ball, all made of blue plastic. The last wind chime is item number F46201. It has bamboo chimes, a wooden roof-like top, and two small wooden shapes suspended with the chimes.

CBP rationale

The applicable subheading for the 4 base metal wind chimes will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs, and the like, of base metal. The applicable subheading for the bamboo wind chimes will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood.

Full text

NY K82466 January 22, 2004 CLA-2-83:RR:NC:N1:113 K82466 CATEGORY: Classification TARIFF NO.: 8306.10.0000; 4420.10.0000 Ms. Roxane Peiffer Norman G. Jensen, Inc. 3050 Metro Drive, Suite 300 Minneapolis, MN 55425 RE: The tariff classification of wind chimes from China Dear Ms. Peiffer: In your letter dated January 9, 2004, on behalf of Trend Finders, you requested a tariff classification ruling. The samples you submitted are five styles of wind chimes. Item number F60601 is made of base metal and ornamented with two, 1-inch diameter glass balls. Item number F21101 has base metal chimes. The top is a 3-inch wooden square. Suspended from the center of the square are a 1-inch diameter wooden ball and a wooden rhombus shape with sides measuring 1.75 inches each. The next wind chime, item number F34902, also has chimes of base metal. It is decorated with a green stained glass bird at the top, and two green glass balls, each approximately three quarters of an inch in diameter. The fourth base metal wind chime, which is not identified by an item number, is called “Blue Dolphin”. This wind chime is ornamented with a 4-inch dolphin, 4 2-inch dolphins, 15 beads, and 1 ball, all made of blue plastic. The last wind chime is item number F46201. It has bamboo chimes, a wooden roof-like top, and two small wooden shapes suspended with the chimes. The applicable subheading for the 4 base metal wind chimes will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs, and the like, of base metal. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the bamboo wind chimes will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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