M83306 M8 Ruling Active

The tariff classification of garland from China

Issued June 2, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

It is made of segments of curled strips of tin, which are linked together by short chains. A metallic string is attached to each end for hanging. It measures approximately 5.5 feet in length. It has a glitter finish and comes in pink, purple, green or red.

CBP rationale

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

Full text

NY M83306 June 2, 2006 CLA-2-83:RR:NC:N1:121 M83306 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Sarah Otey Sears Holdings Corporation 3333 Beverly Road, A3-365-B Hoffman Estates, IL 60179 RE: The tariff classification of garland from China Dear Ms. Otey: In your letter dated May 19, 2006, you requested a tariff classification ruling. The sample you submitted, which will be returned to you, is called the “100% Tin Glitter Swirl Garland” (item number 81191). It is made of segments of curled strips of tin, which are linked together by short chains. A metallic string is attached to each end for hanging. It measures approximately 5.5 feet in length. It has a glitter finish and comes in pink, purple, green or red. The applicable subheading for the base metal garland will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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