M86041 M8 Ruling Active

The tariff classification of an illuminated ornament from China

Issued August 16, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

7IN Butterfly Tealight Holder,” (Liss item number 946897, mfg item number 18221RA1). It is made of 80% iron, 4% plastic and 16% glass by value. It consists of 5-inch high, flat, iron butterfly that is decorated with cutouts, glitter and several plastic beads. The butterfly stands on the foreground of a flat, round, iron base. The base also supports a glass candleholder, which is positioned behind the butterfly. The light serves to enhance the decorative effect of the butterfly.

CBP rationale

The applicable subheading for the illuminated decoration 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 M86041 August 16, 2006 CLA-2-83:RR:NC:N1:121 M86041 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Joseph Stinson LISSGLOBAL, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of an illuminated ornament from China Dear Mr. Stinson: In your letter dated August 10, 2006, you requested a tariff classification ruling. The sample you submitted, which will be returned to you, is called the “SB 5.7IN Butterfly Tealight Holder,” (Liss item number 946897, mfg item number 18221RA1). It is made of 80% iron, 4% plastic and 16% glass by value. It consists of 5-inch high, flat, iron butterfly that is decorated with cutouts, glitter and several plastic beads. The butterfly stands on the foreground of a flat, round, iron base. The base also supports a glass candleholder, which is positioned behind the butterfly. The light serves to enhance the decorative effect of the butterfly. The applicable subheading for the illuminated decoration 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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