L81708 L8 Ruling Active

The tariff classification of an angel ornament from China

Issued January 18, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The ornament measures approximately 11.5 inches in height. The angel’s head and wings are made of glass. The body is made of coiled steel wire decorated with green glass beads. In your letter, you suggest classification of this item under the provision for festive articles. However, it is the opinion of this office that this ornament does not possess enough symbols to restrict its use to Christmas only.

CBP rationale

The applicable subheading for the angel ornament 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 L81708 January 18, 2005 CLA-2-83:RR:NC:N1:121: L81708 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Troy D. Crago ATICO International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of an angel ornament from China Dear Mr. Crago: In your letter dated December 29, 2004 you requested a tariff classification ruling. The sample you submitted is a decorative angel ornament made of steel wire and glass (item number WO72AA00382). The ornament measures approximately 11.5 inches in height. The angel’s head and wings are made of glass. The body is made of coiled steel wire decorated with green glass beads. In your letter, you suggest classification of this item under the provision for festive articles. However, it is the opinion of this office that this ornament does not possess enough symbols to restrict its use to Christmas only. The applicable subheading for the angel ornament 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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