The tariff classification of a garden ornament from China
Issued July 8, 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 an “Iron Garden Obelisk,” item number A026BA01230. It is made of rust-colored iron and measures 24.5 inches high by 7 inches wide by 7 inches deep. The body is made of wire with a square base that stands on four straight legs and a long triangular top featuring a scrollwork design. A removable square iron pot sits within the base and can be used to hold plants, flowers, etc. The top is hinged and opens to enable the placement of articles within the pot.
CBP rationale
The applicable subheading for the decorative garden ornament 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
N031221 July 8, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a garden ornament from China Dear Mr. Crago: In your letter dated June 11, 2008, you requested a tariff classification ruling. A sample was submitted and will be retained by this office. The merchandise under consideration is described as an “Iron Garden Obelisk,” item number A026BA01230. It is made of rust-colored iron and measures 24.5 inches high by 7 inches wide by 7 inches deep. The body is made of wire with a square base that stands on four straight legs and a long triangular top featuring a scrollwork design. A removable square iron pot sits within the base and can be used to hold plants, flowers, etc. The top is hinged and opens to enable the placement of articles within the pot. The applicable subheading for the decorative garden ornament 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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