The tariff classification of a garden stake from China
Issued April 1, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The merchandise under consideration is described as a metal decorative stake with a glass globe (item number 40530). It is a garden stake made of iron that stands approximately 50 inches tall. At its top is a decorative iron finial in the form of a dragonfly flying over grass, which rests upon a colored glass sphere. The finial measures four inches high by 3.5 inches wide. The glass globe comes in a variety of colors and is transparent. It is the opinion of this office that the decorative effect of the garden stake is imparted equally by the metal finial and the glass globe.
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
N025199 April 1, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. David P. Armbruster Garden Ridge 19411 Atrium Place, Suite 170 Houston, TX 77084-6024 RE: The tariff classification of a garden stake from China Dear Mr. Armbruster: In your letter dated March 19, 2005, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The merchandise under consideration is described as a metal decorative stake with a glass globe (item number 40530). It is a garden stake made of iron that stands approximately 50 inches tall. At its top is a decorative iron finial in the form of a dragonfly flying over grass, which rests upon a colored glass sphere. The finial measures four inches high by 3.5 inches wide. The glass globe comes in a variety of colors and is transparent. It is the opinion of this office that the decorative effect of the garden stake is imparted equally by the metal finial and the glass globe. 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
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