10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a garden stake from China
Issued October 4, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M86797 (October 4, 2006)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
item number C26F6403). It is a base metal garden stake with a powder coated, rusty finish. It measures approximately 39-1/4 inches high. At its top is a pineapple made of wire and decorated with several plastic gem-like ornaments.
CBP rationale
The applicable subheading for the garden stake 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 M86797 October 4, 2006 CLA-2-83:RR:NC:N1:121 M86797 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Joseph Stinson LISS Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a garden stake from China Dear Mr. Stinson: In your letter dated September 15, 2006, you requested a tariff classification ruling. The sample you submitted, which will be returned to you, is described as a Pineapple Garden Stake (LISS item number A26F0304, Mfg. item number C26F6403). It is a base metal garden stake with a powder coated, rusty finish. It measures approximately 39-1/4 inches high. At its top is a pineapple made of wire and decorated with several plastic gem-like ornaments. The applicable subheading for the garden stake 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
More rulings on the same tariff codes
The tariff classification of steel decorative wall hangings from Zimbabwe
The tariff classification of decorative aluminum urns from India
The tariff classification of a steel self-watering planter from China
The tariff classification of an aluminum statue from India
The tariff classification of a decorative steel garden arbor from China
The tariff classification of iron ornamental items from China
The tariff classification of a decorative wire pumpkin from China
The tariff classification of decorative copper relief wall plaques from Turkey
The tariff classification of decorative aluminum cremation urns from India
The tariff classification of a metal medallion encapsulated in a plastic card from China
Follow M86797
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.