L82383 L8 Ruling Active

The tariff classification of jingle bells from China

Issued February 16, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.10.0000

Headings: 8306

Product description

The sample you submitted is a pair of red metal jingle bells, item number 48083, held together by a thin silver cord. It will be tied onto candy boxes as a decoration.

CBP rationale

The applicable subheading for the jingle bells 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.

Full text

NY L82383 February 16, 2005 CLA-2-83:RR:NC:N1:121 L82383 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Ms. Traci Manuel Virgo III 766 Knox Court Yardley, PA 19067 RE: The tariff classification of jingle bells from China Dear Ms. Manuel: In your letter dated February 4, 2005 you requested a tariff classification ruling. The sample you submitted is a pair of red metal jingle bells, item number 48083, held together by a thin silver cord. It will be tied onto candy boxes as a decoration. You state in your letter that the jingle bells are Christmas ornaments. However, Chapter 95 note 1(l) of the Harmonized Tariff Schedule of the United States (HTS) excludes bells of heading 8306. As such, bells are not classified as festive articles. The applicable subheading for the jingle bells 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 rate of duty will be 5.8 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →