N014950 N0 Ruling Active

The tariff classification of a bell from China

Issued August 9, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.10.0000

Headings: 8306

Product description

The merchandise under consideration is described as a “Limited Edition Christmas Bell,” style number 256647. It is made of silver-plated steel with a lacquer finish. It consists of a bell depicting the words “It’s A Wonderful Life, 2007,” a star that stands on top of the bell, and a 17-inch long satin ribbon that is looped through an opening in the star. It measures 3-1/2 inches high by 2-1/2 inches in diameter. Each bell is packed in a cardboard box measuring 3-7/8 inches high by 3-1/4 inches wide by 3-1/8 inches deep. The box features the words, “Lands’ End” and “Limited Edition Christmas Bell.” Although this product is sold in your Christmas line, it is not classified as a festive article for tariff purposes. Bells are excluded from classification as festive articles by operation of Chapter 95, Note 1(l), Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for the bells will be 8306.10.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…bells, gongs and the like, and parts thereof.

Full text

N014950 August 9, 2007 CLA-2-83:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Ms. Carolyn Malina Lands’ End 2 Lands’ End Lane Location 22-290 Dodgeville, WI 53533 RE: The tariff classification of a bell from China Dear Ms. Malina: In your letter dated July 27, 2007, you requested a tariff classification ruling. The merchandise under consideration is described as a “Limited Edition Christmas Bell,” style number 256647. It is made of silver-plated steel with a lacquer finish. It consists of a bell depicting the words “It’s A Wonderful Life, 2007,” a star that stands on top of the bell, and a 17-inch long satin ribbon that is looped through an opening in the star. It measures 3-1/2 inches high by 2-1/2 inches in diameter. Each bell is packed in a cardboard box measuring 3-7/8 inches high by 3-1/4 inches wide by 3-1/8 inches deep. The box features the words, “Lands’ End” and “Limited Edition Christmas Bell.” Although this product is sold in your Christmas line, it is not classified as a festive article for tariff purposes. Bells are excluded from classification as festive articles by operation of Chapter 95, Note 1(l), Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the bells will be 8306.10.0000, HTSUS, 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. 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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