L88005 L8 Ruling Active

The tariff classification of garden stakes from China

Issued October 6, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise is a grouping of three decorative garden stakes, item number 52160, made of iron wire and plywood. Each stake measures approximately 12 inches high by 4 inches wide by ½ inch deep. Each consists of three straight, wire poles curled at their top and supported by two horizontal wire rods. Each pole is entwined in wire that resembles ivy. Fastened to each stake are two decorative, plywood butterflies.

CBP rationale

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

Full text

NY L88005 October 6, 2005 CLA-2-83:RR:NC:N1:121 L88005 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of garden stakes from China Dear Ms. Marcoux: In your letter, dated September 28, 2005, you requested a tariff classification ruling. The merchandise is a grouping of three decorative garden stakes, item number 52160, made of iron wire and plywood. Each stake measures approximately 12 inches high by 4 inches wide by ½ inch deep. Each consists of three straight, wire poles curled at their top and supported by two horizontal wire rods. Each pole is entwined in wire that resembles ivy. Fastened to each stake are two decorative, plywood butterflies. The applicable subheading for the butterfly stakes will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metal…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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