L87324 L8 Ruling Active

The tariff classification of a wind chime from China

Issued September 20, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.10.0000

Headings: 8306

Product description

The merchandise is a mini birdhouse wind chime, item number 51900. It is made of three hand-painted, wood, miniature birdhouses, four aluminum pipe chimes, and two strikers, one aluminum and one wood. A 3-¼ inch nylon/cotton string facilitates hanging.

CBP rationale

The applicable subheading for the wind chime 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…bells, gongs and the like, and parts thereof.

Full text

NY L87324 September 20, 2005 CLA-2-83:RR:NC:N1:121 L87324 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a wind chime from China Dear Ms. Marcoux: In your letter dated September 14, 2005, you requested a tariff classification ruling. The merchandise is a mini birdhouse wind chime, item number 51900. It is made of three hand-painted, wood, miniature birdhouses, four aluminum pipe chimes, and two strikers, one aluminum and one wood. A 3-¼ inch nylon/cotton string facilitates hanging. The applicable subheading for the wind chime 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…bells, gongs and the like, and parts thereof. 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

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